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

  • Exam Code: IIA-CIA-Part1-3P
  • Exam Name: CIA Exam Part One: Essentials of Internal Auditing
  • Updated: Sep 04, 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. Ongoing monitoring activities
    • 2. External quality assessment requirements
      - Performance measurement and reporting
      • 1. Continuous improvement practices
        • 2. Audit function effectiveness metrics
          Proficiency and Due Professional Care30-40%- Due professional care
          • 1. Professional skepticism
            • 2. Audit evidence evaluation
              - Competence requirements
              • 1. Knowledge, skills, and other competencies
                • 2. Continuing professional development
                  Foundations of Internal Auditing15-25%- IIA International Professional Practices Framework (IPPF)
                  • 1. Core principles and standards overview
                    • 2. Definition of internal auditing
                      - Definition, Purpose, and Role of Internal Auditing
                      • 1. Internal audit mission and value proposition
                        • 2. Internal audit charter and mandate
                          Independence and Objectivity15-25%- Objectivity requirements
                          • 1. Impairments to independence
                            • 2. Conflict of interest management
                              - Organizational independence
                              • 1. Board and audit committee oversight
                                • 2. Reporting lines and governance structure

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