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IIA Internal Audit Fundamentals : IIA-CIA-Part1

IIA-CIA-Part1

Exam Code: IIA-CIA-Part1

Exam Name: Internal Audit Fundamentals

Updated: Aug 06, 2026

Q & A: 769 Questions and Answers

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Duration, language, and format of IIA-CIA-Part1 Exam
  • Length of examination: 150 mins
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Number of Questions: 125
  • Passing score: 600
  • Format: Multiple choices, multiple answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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IIA IIA-CIA-Part1 Exam Syllabus Topics:
SectionWeightObjectives
Ethics and Professionalism20%- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Fraud Risks15%- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
Governance, Risk Management, and Control30%- Internal control
  • 1. Types of controls and control activities
  • 2. Evaluating control effectiveness
  • 3. Control frameworks and components
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Impairments to independence/objectivity
  • 3. Individual objectivity and safeguards
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
IIA-CIA-Part1 Related Exams
IIA-CIA-Part3-CN - Internal Audit Function (IIA-CIA-Part3中文版)
IIA-CIA-Part2 - Internal Audit Engagement
IIA-CIA-Part3-JPN - Internal Audit Function (IIA-CIA-Part3日本語版)
IIA-CIA-Part1-German - Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
IIA-CIA-Part2-German - Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
Related Certifications
IIA CIA
IIA Certification
CRMA Certification
CIA Challenge Exam
Certified Internal
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