IIA IIA-CIA-Part1-3P-CHS : Certified Internal Auditor - Part 1 - Internal Audit Basics

IIA-CIA-Part1-3P-CHS real exams

Exam Code: IIA-CIA-Part1-3P-CHS

Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics

Updated: Jul 17, 2026

Q & A: 0 Questions and Answers

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

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

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