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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.
Duration, language, and format of IIA-CIA-Part1 Exam
- Number of Questions: 125
- Length of examination: 150 mins
- Passing score: 600
- 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
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Exam Overview:
| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Available Languages: | Portuguese, German, Arabic, Turkish, Spanish, French, Korean, Russian, English, Simplified Chinese, Polish, Japanese |
| Passing Score: | 600 (Scaled score out of 750) |
| Exam Price: | USD 310 - USD 445 |
| Exam Format: | Multiple Choice |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Exam Duration: | 150 minutes |
| Certificate Validity Period: | Lifetime |
| Real Exam Qty: | 125 |
| Sample Questions: | IIA IIA-CIA-Part1 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers |
| Pre Condition: | Candidates must hold a Bachelor's degree or higher from an accredited institution. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/ |
IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| Topic 2: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development |
| Topic 4: II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence |
| Topic 5: VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention |
| Topic 6: V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Examine the effectiveness of risk management - Describe the concept of organizational governance - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) |
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