Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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What are the IIA-CIA-Part1 Exam
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.
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.
No matter where you are in your profession, the CIA offers you even more career opportunities.
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.
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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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Duration, language, and format of IIA-CIA-Part1 Exam
- Length of examination: 150 mins
- Passing score: 600
- Format: Multiple choices, multiple answers
- Number of Questions: 125
- Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Examine the effectiveness of risk management - Describe the concept of organizational governance - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system |
| VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services |
| II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity |
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