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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment assessment - Organizational independence of internal audit activity - Policies promoting objectivity |
| Topic 2: Quality Assurance and Improvement Program | - Conformance vs nonconformance with standards - Reporting QAIP results - Elements of QAIP |
| Topic 3: Foundations of Internal Auditing | - Assurance vs advisory services - Internal audit charter and mandate - Purpose and role of internal audit |
| Topic 4: Governance, Risk Management, and Control | - Risk management fundamentals - Organizational governance concepts - Internal control frameworks (e.g., COSO) |
| Topic 5: Proficiency and Due Professional Care | - Knowledge, skills, and competencies of internal auditors - Professional development and competency requirements - Due professional care demonstration |
| Topic 6: Fraud Risks | - Controls to prevent and detect fraud - Fraud risk identification and evaluation - Internal audit's role in fraud awareness |
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