IIA IIA-CIA-Part1-3P Exam : CIA Exam Part One: Essentials of Internal Auditing

IIA-CIA-Part1-3P
  • Exam Code: IIA-CIA-Part1-3P
  • Exam Name: CIA Exam Part One: Essentials of Internal Auditing
  • Updated: Sep 18, 2026
  • Q & A: 0 Questions and Answers

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

SectionWeightObjectives
Proficiency and Due Professional Care30-40%- Due professional care
  • 1. Audit evidence evaluation
    • 2. Professional skepticism
      - Competence requirements
      • 1. Knowledge, skills, and other competencies
        • 2. Continuing professional development
          Independence and Objectivity15-25%- Objectivity requirements
          • 1. Impairments to independence
            • 2. Conflict of interest management
              - Organizational independence
              • 1. Reporting lines and governance structure
                • 2. Board and audit committee oversight
                  Quality Assurance and Improvement Program (QAIP)10-20%- Internal and external quality assessments
                  • 1. Ongoing monitoring activities
                    • 2. External quality assessment requirements
                      - Performance measurement and reporting
                      • 1. Continuous improvement practices
                        • 2. Audit function effectiveness metrics
                          Foundations of Internal Auditing15-25%- Definition, Purpose, and Role of Internal Auditing
                          • 1. Internal audit charter and mandate
                            • 2. Internal audit mission and value proposition
                              - IIA International Professional Practices Framework (IPPF)
                              • 1. Definition of internal auditing
                                • 2. Core principles and standards overview

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