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

IIA-CIA-Part1-3P-CHS testking pdf

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

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

Updated: Oct 08, 2026

Q & A: 0 Questions and Answers

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

SectionWeightObjectives
Governance, Risk Management, and Control35%- Internal control concepts and frameworks (e.g., COSO)
- Risk management frameworks
- Governance principles and structures
Foundations of Internal Auditing15%- IIA International Professional Practices Framework (IPPF)
  • 1. Recommended guidance
    • 2. Mandatory guidance (Standards, Code of Ethics)
      - Definition, purpose, and role of internal auditing
      Independence and Objectivity15%- Individual objectivity and professional skepticism
      - Organizational independence
      Internal Audit Engagement Planning and Execution35%- Audit procedures and evidence collection
      - Engagement planning and risk assessment
      - Reporting and communication of results

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