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IIA IIA-CIA-Part1-3P-CHS Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:Certified Internal Auditor (CIA) Part 1 – Internal Audit Fundamentals
Exam Number:IIA-CIA-Part1-3P-CHS
Related Certifications:Certified Internal Auditor (CIA)
Internal Audit Practitioner (IAP)
Passing Score:600 (scaled score)
Real Exam Qty:125
Available Languages:English, Arabic, Simplified Chinese, Traditional Chinese, French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish
Exam Duration:150 minutes
Exam Format:Multiple Choice Questions
Exam Price:USD 310 (member) / USD 445 (non-member)
Certificate Validity Period:Certification does not expire but requires continuing professional education (CPE)
Exam Way:Administered via Pearson VUE testing centers or online through authorized delivery.
Pre Condition:Meet CIA program eligibility (education/experience requirements) before registration; IAP holders may receive a waiver for Part 1.
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1

IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:

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

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