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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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  • 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.

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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Risk appetite, assessment, and response
- Internal control
  • 1. Types of controls and control activities
  • 2. Evaluating control effectiveness
  • 3. Control frameworks and components
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
Fraud Risks15%- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Internal and external assessments
  • 3. Conformance with Standards
- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Impairments to independence/objectivity
  • 3. Organizational independence and reporting lines

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