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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

  • Length of examination: 150 mins
  • Number of Questions: 125
  • 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
  • Passing score: 600

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
II. Independence and Objectivity (15%)15%- Demonstrate individual objectivity
- Interpret organizational independence
- Determine the type of impairment to independence and objectivity
- Assess and maintain individual objectivity
IV. Quality Assurance and Improvement Program (7%)7%- Describe the mandatory elements of the QAIP
- Explain the requirements of the internal and external assessments
VI. Fraud Risks (10%)10%- Describe fraud risk and fraud prevention
- Explain the types of fraud
- Explain the auditor's role in fraud prevention and detection
I. Foundations of Internal Auditing (15%)15%- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Demonstrate conformance with the IIA Code of Ethics
- Interpret the difference between assurance and consulting services
- Explain the requirements of an internal audit charter
III. Proficiency and Due Professional Care (18%)18%- Demonstrate proficiency and due professional care
- Explain the importance of due professional care
- Explain the level of knowledge, skills, and competencies required
- Explain the requirement for continuing professional development
V. Governance, Risk Management, and Control (35%)35%- Interpret fundamental concepts of risk and the risk management process
- Examine the effectiveness of risk management
- Recognize and interpret ethics and compliance-related issues
- Recognize the impact of organizational culture on the control environment
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Describe the concept of organizational governance
- Describe the components of the internal control system
- Describe corporate social responsibility
- Examine the effectiveness of the internal control system
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