IIA CIA PART 1‏ IIA Certified Internal Auditor® PART 1 (Juan Hancock)

The CIA exam is basically offered in four parts which are The Internal Audit Activity's Role in Governance, Risk, and Control, Conducting the Internal Audit Engagement, Business Analysis and Information Technology and Business Management Skills. Parts 1, 2, and 3 are considered to be the core global syllabus of the CIA exam which offers a strong focus on corporate governance and risk issues and exhibiting alignment with The IIA's International Professional Practices Framework (IPPF).



The IIA CIA PART 1, ‏IIA Certified Internal Auditor® PART 1 topics includes aspects of the IPPF that is International Professional Practices Framework are the responsibilities of internal audit activity, the independence and objectivity, the governance concepts, the risk identification and management, the management controls, and audit planning.



The exam topics for this IIA CIA PART 1, ‏IIA Certified Internal Auditor® PART 1 exam are mentioned below in detail and also the percentage in which each section occur in the exam are also mentioned.

Mandatory Guidance section covers thirty five to forty five percent which includes the Internal Auditing, its purpose, authority, and also the responsibility of the internal audit activity. Code of Ethics which includes abide by and to promote compliance with The IIA Code of Ethics. International Standards which consist of The IIA's Attribute Standards, maintenance of the independence and objectivity which further includes Foster independence and Foster objectivity. Determination if the required Knowledge, skills, and competencies are available. Develop and/or procure of the necessary knowledge, skills and competencies collectively that are required by the internal audit activity, due professional care. This section also includes promotion of the continuing professional development and also quality assurance and the improvement of the internal audit activity.

Internal Control / Risk section covers about twenty five to thirty five percent of the exam- Awareness Level (A) it includes types of controls such as preventive, detective, input, output, etc., the Management Control Techniques, Internal Control Framework Characteristics and Use which further includes development and implementation of an organization-wide risk and control framework, the Alternative Control Frameworks, Risk Vocabulary and Concepts, and Fraud Risk Awareness which further include Types of fraud and Fraud red flags.



Conducting Internal Audit Engagements - Audit Tools and Techniques covers twenty eight to thirty eight percent it includes Data Gathering which consist of audit reports and other relevant documentation review, the checklists/internal control questionnaires development, the conduct interviews, the observations to gather data, key risks and controls, and Sampling. Data Analysis and Interpretation consist of the computerized audit tools and techniques, spreadsheet analysis, the analytical review techniques, benchmarking, and conclusions. Data Reporting includes reporting of the test results to auditor in-charge and preliminary conclusions regarding controls. The section also includes Documentation / Work Papers, Process Mapping, Including Flowcharting and evaluation of the Relevance, Sufficiency, and Competence of Evidence.

IIA CIA PART 1,‏ IIA Certified Internal Auditor® PART 1 exam comprises upon one hundred and twenty five questions that are to be answered in the given time of one hundred and fifty minutes that is two and half hours time duration for this exam.