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IIA Certified Internal IIA-CIA-Part1

IIA-CIA-Part1

Exam Code: IIA-CIA-Part1

Exam Name: Internal Audit Fundamentals

Updated: Aug 07, 2026

Q & A: 769 Questions and Answers

IIA-CIA-Part1 Free Demo download:

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IIA-CIA-Part1 PDF Price: $129.00  $59.99


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How much cost pay for IIA-CIA-Part1 Exam

  • The cost of the IIA-CIA-Part1 Exam is $435.

Salary of IIA-CIA-Part1 Professional

The average Salary of a IIA-CIA-Part1

  • Europe - 58621 EURO
  • United State - 69,000 USD
  • India - 5170273 INR
  • England - 52802 POUND

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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