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CIA Exam Syllabus, Part 1 – Internal Audit Basics
125 questions | 2.5 Hours (150 minutes)
The new CIA exam Part 1 topics tested include aspects of mandatory guidance from the IPPF; internal control and risk concepts; as well as tools and techniques for conducting internal audit engagements. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
I. Mandatory Guidance (35-45%)
A. Definition of Internal Auditing
Define purpose, authority, and responsibility of the internal audit activity
B. Code of Ethics
Abide by and promote compliance with The IIA Code of Ethics
C. International Standards
Comply with The IIA's Attribute Standards
Determine if the purpose, authority, and responsibility of the internal audit activity are documented in audit charter, approved by the Board and communicated to the engagement clients
Demonstrate an understanding of the purpose, authority, and responsibility of the internal audit activity
Maintain independence and objectivity
Foster independence
Understand organizational independence
Recognize the importance of organizational independence
Determine if the internal audit activity is properly aligned to achieve organizational independence
Foster objectivity
Establish policies to promote objectivity
Assess individual objectivity
Maintain individual objectivity
Recognize and mitigate impairments to independence and objectivity
Determine if the required knowledge, skills, and competencies are available
Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Identify the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity
Develop and/or procure necessary knowledge, skills and competencies collectively required by the internal audit activity
Exercise due professional care
Promote continuing professional development
Develop and implement a plan for continuing professional development for internal audit staff
Enhance individual competency through continuing professional development
Promote quality assurance and improvement of the internal audit activity
Monitor the effectiveness of the quality assurance and improvement program
Report the results of the quality assurance and improvement program to the board or other governing body
Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity
II. Internal Control / Risk (25-35%) – Awareness Level (A)
A. Types of Controls (e.g., preventive, detective, input, output, etc.)
B. Management Control Techniques
C. Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)
Develop and implement an organization-wide risk and control framework
D. Alternative Control Frameworks
E. Risk Vocabulary and Concepts
F. Fraud Risk Awareness
Types of fraud
Fraud red flags
III. Conducting Internal Audit Engagements – Audit Tools and Techniques (25-35%)
A. Data Gathering (Collect and analyze data on proposed engagements):
Review previous audit reports and other relevant documentation as part of a preliminary survey of the engagement area
Develop checklists/internal control questionnaires as part of a preliminary survey of the engagement area
Conduct interviews as part of a preliminary survey of the engagement area
Use observation to gather data
Conduct engagement to assure identification of key risks and controls
Sampling (non-statistical [judgmental] sampling method, statistical sampling, discovery sampling, and statistical analyses techniques)
B. Data Analysis and Interpretation:
Use computerized audit tools and techniques (e.g., data mining and extraction, continuous monitoring, automated work papers, embedded audit modules)
Conduct spreadsheet analysis
Use analytical review techniques (e.g., ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests)
Conduct benchmarking
Draw conclusions
C. Data Reporting
Report test results to auditor in charge
Develop preliminary conclusions regarding controls
D. Documentation / Work Papers
Develop work papers
E. Process Mapping, Including Flowcharting
F. Evaluate Relevance, Sufficiency, and Competence of Evidence
Identify potential sources of evidence
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Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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New IIA-CIA-Part1 Exam Passing Score Total Q&A: 566 Questions and Answers
Last Update: 2017-05-08
IIA-CIA-Part1 Training Tools Detail: New IIA-CIA-Part1 Exam Passing Score
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