IIA-CIA-Part1 - Internal Audit Fundamentals

The updated objectives of the exam include:

• Understanding the mission of internal auditing and its role within organizations.

• Interpreting the IIA Code of Ethics to ensure professional conduct.

• Assessing governance processes to promote effective oversight and control.

• Evaluating risk management processes to identify and mitigate potential risks.

• Demonstrating proficiency in quality assurance and improvement programs.

• Strengthening knowledge of fraud risk and the internal auditor’s role in its prevention.

The exam fee varies based on IIA membership:

• IIA Members: $295

• Non-Members: $470

The IIA-CIA-Part1 and IIA-CIA-Part2 exams differ in their focus areas and objectives:

• IIA-CIA-Part1 (Essentials of Internal Auditing): This part emphasizes foundational knowledge of internal auditing. IIA-CIA-Part1 covers topics such as the mission of internal auditing, independence and objectivity, proficiency and due professional care, quality assurance, governance, risk management, and fraud risk.

• IIA-CIA-Part2 (Practice of Internal Auditing): This part focuses on the practical application of internal audit processes. IIA-CIA-Part2 includes topics like managing the internal audit function, planning engagements, performing engagements, and communicating results.

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