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

SectionObjectives
Topic 1: Foundations of Internal Auditing- Purpose and role of internal audit
- Internal audit charter and mandate
- Assurance vs advisory services
Topic 2: Independence and Objectivity- Organizational independence of internal audit activity
- Individual objectivity and impairment assessment
- Policies promoting objectivity
Topic 3: Quality Assurance and Improvement Program- Reporting QAIP results
- Conformance vs nonconformance with standards
- Elements of QAIP
Topic 4: Proficiency and Due Professional Care- Due professional care demonstration
- Professional development and competency requirements
- Knowledge, skills, and competencies of internal auditors
Topic 5: Fraud Risks- Fraud risk identification and evaluation
- Controls to prevent and detect fraud
- Internal audit's role in fraud awareness
Topic 6: Governance, Risk Management, and Control- Risk management fundamentals
- Organizational governance concepts
- Internal control frameworks (e.g., COSO)

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