IIA IIA-CIA-Part1-3P-CHS Exam : Certified Internal Auditor - Part 1 - Internal Audit Basics

  • Exam Code: IIA-CIA-Part1-3P-CHS
  • Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics
  • Updated: Aug 11, 2026
  • Q & A: 0 Questions and Answers

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

SectionWeightObjectives
Topic 1: Fraud Risks15%- Internal audit responsibility for fraud detection and prevention
- Fraud investigation procedures
- Types of fraud and red flags
- Fraud risk assessment
Topic 2: Governance, Risk Management, and Control30%- Role of internal audit in governance, risk, and control
- Internal control frameworks and adequacy
- Risk management frameworks and processes
- Governance principles and practices
Topic 3: Ethics and Professionalism20%- Independence and objectivity
- IIA Code of Ethics
- Proficiency and due professional care
- Quality assurance and improvement programs
Topic 4: Foundations of Internal Auditing35%- Assurance vs advisory services
- Global Internal Audit Standards
- Purpose, authority, and responsibility of internal auditing
- International Professional Practices Framework (IPPF)
- Internal audit charter and mandate

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