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

SectionWeightObjectives
Topic 1: 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
          Topic 2: 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
                  Topic 3: Quality Assurance and Improvement Program (QAIP)10-20%- Performance measurement and reporting
                  • 1. Audit function effectiveness metrics
                    • 2. Continuous improvement practices
                      - Internal and external quality assessments
                      • 1. Ongoing monitoring activities
                        • 2. External quality assessment requirements
                          Topic 4: Independence and Objectivity15-25%- Organizational independence
                          • 1. Board and audit committee oversight
                            • 2. Reporting lines and governance structure
                              - Objectivity requirements
                              • 1. Conflict of interest management
                                • 2. Impairments to independence

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