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Updated: Oct 23, 2026
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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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.
The IIA has high requirements for certified internal auditors. He wants potential CIA clients to demonstrate all the skills and abilities necessary to fulfill current placement obligations. Therefore, the IIA established several requirements of the CIA. Additionally, many of these qualified internal auditor certifications are quite involved in the experience and evaluation needs.
No matter where you are in your profession, the CIA offers you even more career opportunities.
The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.
Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience.
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| Section | Weight | Objectives |
|---|---|---|
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care - Explain the importance of due professional care |
| 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 |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity |
| V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Examine the effectiveness of risk management - Describe the components of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
一名內部稽核師被指派執行一項鑑證業務。該審計師的姑姑在該被審計區域的管理職位上工作了相當長一段時間。下列哪一項措施最能幫助該內部稽核師應對這種情況?
Correct Answer: A 🗳️
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關於組織的風險管理實踐,下列哪一項敘述是正確的?
Correct Answer: C 🗳️
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一家大型全國性零售商的首席審計執行官正在審查該組織內部審計活動的目的和目標 下列哪一個項目標最符合 IIA 的內部審計使命?
Correct Answer: B 🗳️
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首席審計執行官應執行下列哪項活動來確保遵守組織的行為準則?
Correct Answer: A 🗳️
Explanation: Only visible for BraindumpsVCE members. You can sign-up / login (it's free).
下列哪一項將包括在品質保證和改進計劃 (QAIP) 報告中?
Correct Answer: C 🗳️
Explanation: Only visible for BraindumpsVCE members. You can sign-up / login (it's free).
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