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.
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- Independence and Objectivity (15%)
- Proficiency and Due Professional Care (18%)
- Quality Assurance and Improvement Program (7%)
- Foundations of Internal Auditing (15%)
- Governance, Risk Management, and Control (35%)
- Fraud Risks (10%)
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Professional conduct and due care
|
| Fraud Risks | 15% | - Fraud risk assessment and prevention
|
| Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing
|
| Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
|
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