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: Aug 30, 2026

Q & A: 0 Questions and Answers

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

SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- Proficiency and due professional care
- Independence and objectivity
- Quality assurance and improvement programs
- IIA Code of Ethics
Topic 2: Fraud Risks15%- Internal audit responsibility for fraud detection and prevention
- Types of fraud and red flags
- Fraud risk assessment
- Fraud investigation procedures
Topic 3: Governance, Risk Management, and Control30%- Role of internal audit in governance, risk, and control
- Governance principles and practices
- Risk management frameworks and processes
- Internal control frameworks and adequacy
Topic 4: Foundations of Internal Auditing35%- Internal audit charter and mandate
- International Professional Practices Framework (IPPF)
- Assurance vs advisory services
- Purpose, authority, and responsibility of internal auditing
- Global Internal Audit Standards

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