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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
What is IIA-CIA-Part1 Exam
The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.
Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.
How much cost pay for IIA-CIA-Part1 Exam
- The cost of the IIA-CIA-Part1 Exam is $435.
IIA IIA-CIA-Part1 Exam Overview:
| Certification Vendor: | IIA |
| Exam Name: | Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Certificate Validity Period: | Lifetime |
| Available Languages: | English, Arabic, Simplified Chinese, French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Turkish |
| Exam Price: | USD 310 - USD 445 |
| Exam Format: | Multiple Choice |
| Passing Score: | 600 (Scaled score out of 750) |
| Exam Duration: | 150 minutes |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Real Exam Qty: | 125 |
| Sample Questions: | IIA IIA-CIA-Part1 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers |
| Pre Condition: | Candidates must hold a Bachelor's degree or higher from an accredited institution. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/ |
IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Describe corporate social responsibility |
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