CIA Exam Syllabus, Part 1 02/06/2020, 3(01 PM

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Certification CIA Certification CIA Exam Syllabus, Part 1

​2019 CIA Exam Syllabus, Part 1 – Essentials of Internal

Auditing
125 questions l 2.5 Hours (150 minutes)

The revised CIA exam Part 1 is well aligned with The IIA’s International Professional Practices
Framework (IPPF) and includes six domains covering the foundation of internal auditing;
independence and objectivity; proficiency and due professional care; quality assurance and
improvement programs; governance, risk management, and control; and fraud risk. Part One
tests candidates’ knowledge, skills, and abilities related to the International Standards for the
Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, Candidates from the following countries
must refer to their local IIA Institute web-site
1100, 1200, and 1300) as well as Performance Standard 2100.​ or contact their local representative for
more information about local certification
processes:

Domains Expand All Belgium Japan

Brazil Korea
China Malaysia
I. Foundations of Internal Auditing (15%) Chinese Taiwan Philippines
Czech Republic Singapore
France Thailand
​Cognitive Level Indonesia Turkey
Italy UK/Ireland
A​ ​Interpret The IIA's Mission of Internal Proficient
The information contained on this website
Audit, Definition of Internal Auditing, pertains to all other countries.

and Core Principles for the

Professional Practice of Internal
Auditing, and the purpose, authority,
and responsibility of the internal
audit activity
​B ​Explain the requirements of an Basic
internal audit charter (required
components, board approval,
communication of the charter, etc.)
​C ​Interpret the difference between ​Proficient
assurance and consulting services
provided by the internal audit activity
​D ​Demonstrate conformance with the ​Proficient
IIA Code of Ethics

II. ​Independence and Objectivity (15%)

​Cognitive Level

A​ ​Interpret organizational Basic

independence of the internal audit
activity (importance of
independence, functional reporting,
etc.)
​B ​Identify whether the internal audit Basic
activity has any impairments to its
independence
​C ​Assess and maintain an individual ​Proficient
internal auditor's objectivity,
including determining whether an
individual internal auditor has any
impairments to his/her objectivity
​D ​Analyze policies that promote ​Proficient
objectivity

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III. Proficiency and Due Professional Care (18%)​

​Cognitive Level

A​ ​Recognize the knowledge, skills, Basic

and competencies required (whether
developed or procured) to fulfill the
responsibilities of the internal audit
activity
​B ​Demonstrate the knowledge and Proficient
competencies that an internal
auditor needs to possess to perform
his/her individual responsibilities,
including technical skills and soft
skills (communication skills, critical
thinking, persuasion/negotiation and
collaboration skills, etc.)
​C Demonstrate due professional care ​Proficient
​D Demonstrate an individual internal ​Proficient
auditor's competency through
continuing professional development

IV. Quality Assurance and Improvement Program (7%)​

​Cognitive Level
A​ ​Describe the required elements of Basic
the quality assurance and
improvement program (internal
assessments, external
assessments, etc.)
​B ​Describe the requirement of Basic
reporting the results of the quality
assurance and improvement
program to the board or other
governing body
​C ​Identify appropriate disclosure of Basic
conformance vs. nonconformance
with The IIA’s International
Standards for the Professional
Practice of Internal Auditing

V. Governance, Risk Management, and Control (35%)

​Cognitive Level
A​ ​Describe the concept of Basic
organizational governance
​B ​Recognize the impact of Basic
organizational culture on the overall
control environment and individual
engagement risks and controls
​C ​Recognize and interpret the ​Basic
organization's ethics and
compliance-related issues, alleged
violations, and dispositions
​D ​Describe corporate social ​Basic
responsibility
​E ​Interpret fundamental concepts of Proficient​
risk and the risk management
process
​F ​Describe globally accepted risk Basic​
management frameworks
appropriate to the organization
(COSO - ERM, ISO 31000, etc.)
G​ ​Examine the effectiveness of risk ​Proficient
management within processes and
functions

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CIA Exam Syllabus, Part 1 02/06/2020, 3(01 PM

​H ​Recognize the appropriateness of ​Basic

the internal audit activity’s role in the
organization's risk management
process
​I ​Interpret internal control concepts ​Proficient
and types of controls
​J ​Apply globally accepted internal ​Proficient
control frameworks appropriate to
the organization (COSO, etc.)
​K ​Examine the effectiveness and Proficient​
efficiency of internal controls

VI. Fraud Risks (10%)​

​Cognitive Level
A​ ​Interpret fraud risks and types of Proficient
frauds and determine whether fraud
risks require special consideration
when conducting an engagement
​B ​Evaluate the potential for occurrence Proficient
of fraud (red flags, etc.) and how the
organization detects and manages
fraud risks
​C ​Recommend controls to prevent and ​Proficient
detect fraud and education to
improve the organization's fraud
awareness
​D ​Recognize techniques and internal ​Basic
audit roles related to forensic
auditing (interview, investigation,
testing, etc.)

Additional noteworthy elements related to the revised CIA Part One exam syllabus:

IPPF elements such as the Mission of Internal Audit and Core Principles for the
Professional Practice of Internal Auditing are included.
The syllabus features greater alignment with The IIA’s Attribute Standards.
The exam covers the differences between assurance and consulting engagements.
The exam covers appropriate disclosure of conformance vs. nonconformance with the
Standards.
The largest domain is “Governance, Risk Management, and Control,” which makes up
35%of the exam.
A portion of the exam requires candidates to demonstrate a basic comprehension of
concepts; another portion requires candidates to demonstrate proficiency in their
knowledge, skills, and abilities.

CIA Part 1 Reference List

IPPF – Mission, Definition of Internal Auditing, Core Principles, Code of Ethics,
Standards, Implementation Guides, and Practice Guides (including GTAGs), by The IIA
Internal Auditing Assurance and Advisory Services, by Urton Anderson, Michael Head,
and Sridhar Ramamoorti
Sawyer's Guide for Internal Auditors, by Larry Sawyer
Quality Assessment Manual, by The IIA
Enterprise Risk Management Framework, by COSO
Internal Control – Integrated Framework, by COSO
The Global Internal Audit Competency Framework, by The IIA
Position Paper “The Three Lines of Defense in Effective Risk Management and
Control,” by The IIA
Understanding Management, by Richard Daft and Dorothy Marcic
Current textbooks on internal auditing and relevant topics

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