IIA IIA-CIA-Part1-3P : CIA Exam Part One: Essentials of Internal Auditing

  • Exam Code: IIA-CIA-Part1-3P
  • Exam Name: CIA Exam Part One: Essentials of Internal Auditing
  • Updated: Aug 12, 2026
  • Q & A: 0 Questions and Answers

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IIA IIA-CIA-Part1-3P Exam Syllabus Topics:

SectionWeightObjectives
Quality Assurance and Improvement Program (QAIP)10-20%- Internal and external quality assessments
  • 1. External quality assessment requirements
    • 2. Ongoing monitoring activities
      - Performance measurement and reporting
      • 1. Audit function effectiveness metrics
        • 2. Continuous improvement practices
          Foundations of Internal Auditing15-25%- Definition, Purpose, and Role of Internal Auditing
          • 1. Internal audit mission and value proposition
            • 2. Internal audit charter and mandate
              - IIA International Professional Practices Framework (IPPF)
              • 1. Core principles and standards overview
                • 2. Definition of internal auditing
                  Proficiency and Due Professional Care30-40%- Competence requirements
                  • 1. Continuing professional development
                    • 2. Knowledge, skills, and other competencies
                      - Due professional care
                      • 1. Audit evidence evaluation
                        • 2. Professional skepticism
                          Independence and Objectivity15-25%- Organizational independence
                          • 1. Reporting lines and governance structure
                            • 2. Board and audit committee oversight
                              - Objectivity requirements
                              • 1. Conflict of interest management
                                • 2. Impairments to independence

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