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

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).
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • 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.

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • A diploma and 2 years of experience.
  • Level A or comparable and five years of experience.
  • Seven years of experience (plus additional training).

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: II. Independence and Objectivity (15%)15%- Interpret organizational independence
- Determine the type of impairment to independence and objectivity
- Demonstrate individual objectivity
- Assess and maintain individual objectivity
Topic 2: IV. Quality Assurance and Improvement Program (7%)7%- Explain the requirements of the internal and external assessments
- Describe the mandatory elements of the QAIP
Topic 3: V. Governance, Risk Management, and Control (35%)35%- Recognize and interpret ethics and compliance-related issues
- Recognize the impact of organizational culture on the control environment
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Describe the concept of organizational governance
- Examine the effectiveness of the internal control system
- Describe corporate social responsibility
- Describe the components of the internal control system
- Interpret fundamental concepts of risk and the risk management process
- Examine the effectiveness of risk management
Topic 4: III. Proficiency and Due Professional Care (18%)18%- Explain the requirement for continuing professional development
- Demonstrate proficiency and due professional care
- Explain the level of knowledge, skills, and competencies required
- Explain the importance of due professional care
Topic 5: I. Foundations of Internal Auditing (15%)15%- Explain the requirements of an internal audit charter
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Interpret the difference between assurance and consulting services
- Demonstrate conformance with the IIA Code of Ethics
Topic 6: 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

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