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IIA CIA Exam Part One: Essentials of Internal Auditing : IIA-CIA-Part1-3P

IIA-CIA-Part1-3P

Exam Code: IIA-CIA-Part1-3P

Exam Name: CIA Exam Part One: Essentials of Internal Auditing

Updated: Sep 26, 2026

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IIA IIA-CIA-Part1-3P Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Quality Assurance and Improvement Program (QAIP)10-20%- Performance measurement and reporting
  • 1. Audit function effectiveness metrics
    • 2. Continuous improvement practices
      - Internal and external quality assessments
      • 1. Ongoing monitoring activities
        • 2. External quality assessment requirements
          Topic 2: Foundations of Internal Auditing15-25%- Definition, Purpose, and Role of Internal Auditing
          • 1. Internal audit charter and mandate
            • 2. Internal audit mission and value proposition
              - IIA International Professional Practices Framework (IPPF)
              • 1. Core principles and standards overview
                • 2. Definition of internal auditing
                  Topic 3: Proficiency and Due Professional Care30-40%- Competence requirements
                  • 1. Continuing professional development
                    • 2. Knowledge, skills, and other competencies
                      - Due professional care
                      • 1. Professional skepticism
                        • 2. Audit evidence evaluation
                          Topic 4: Independence and Objectivity15-25%- Objectivity requirements
                          • 1. Impairments to independence
                            • 2. Conflict of interest management
                              - Organizational independence
                              • 1. Reporting lines and governance structure
                                • 2. Board and audit committee oversight
                                  IIA-CIA-Part1-3P Related Exams
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                                  IIA-CIA-Part2-3P - CIA Exam Part Two: Practice of Internal Auditing
                                  IIA-CIA-Part1-3P-CHS - Certified Internal Auditor - Part 1 - Internal Audit Basics
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