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Duration, language, and format of IIA-CIA-Part1 Exam
- Format: Multiple choices, multiple answers
- Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
- Passing score: 600
- Number of Questions: 125
- Length of examination: 150 mins
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Deutsch 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 |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Interpret organizational independence - Assess and maintain individual objectivity |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics |
| III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Describe corporate social responsibility - Describe the concept of organizational governance - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Recognize the impact of organizational culture on the control environment - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
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