- Exam Code: IIA-CIA-Part1-3P-CHS
- Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics
- Updated: Sep 13, 2026
- Q & A: 0 Questions and Answers
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| Section | Objectives |
|---|---|
| Topic 1: Fraud Risks | - Internal audit's role in fraud awareness - Controls to prevent and detect fraud - Fraud risk identification and evaluation |
| Topic 2: Independence and Objectivity | - Policies promoting objectivity - Organizational independence of internal audit activity - Individual objectivity and impairment assessment |
| Topic 3: Foundations of Internal Auditing | - Assurance vs advisory services - Purpose and role of internal audit - Internal audit charter and mandate |
| Topic 4: Governance, Risk Management, and Control | - Risk management fundamentals - Internal control frameworks (e.g., COSO) - Organizational governance concepts |
| Topic 5: Quality Assurance and Improvement Program | - Conformance vs nonconformance with standards - Elements of QAIP - Reporting QAIP results |
| Topic 6: Proficiency and Due Professional Care | - Knowledge, skills, and competencies of internal auditors - Professional development and competency requirements - Due professional care demonstration |
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