High Quality Of Certified Internal Auditor - Part 1 - Internal Audit Basics Exam
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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Quality assurance and improvement programs - Proficiency and due professional care - IIA Code of Ethics - Independence and objectivity |
| Topic 2: Foundations of Internal Auditing | 35% | - International Professional Practices Framework (IPPF) - Internal audit charter and mandate - Global Internal Audit Standards - Assurance vs advisory services - Purpose, authority, and responsibility of internal auditing |
| Topic 3: Fraud Risks | 15% | - Internal audit responsibility for fraud detection and prevention - Fraud investigation procedures - Fraud risk assessment - Types of fraud and red flags |
| Topic 4: Governance, Risk Management, and Control | 30% | - Internal control frameworks and adequacy - Role of internal audit in governance, risk, and control - Risk management frameworks and processes - Governance principles and practices |
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