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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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Prerequisites of IIA-CIA-Part1 Exam
if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:
- 4 years of experience in internal audit (plus a second training and apprenticeship).
- IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
- Seven years of experience (plus additional training).
- Level A or comparable and five years of experience.
- A diploma and 2 years of experience.
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IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the concept of organizational governance - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process - Describe corporate social responsibility - Examine the effectiveness of risk management - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Recognize and interpret ethics and compliance-related issues |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development |
| 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 - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
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