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IIA IIA-CIA-Part1 : Internal Audit Fundamentals

IIA-CIA-Part1

Exam Code: IIA-CIA-Part1

Exam Name: Internal Audit Fundamentals

Updated: Aug 30, 2026

Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1 Exam

Duration, language, and format of IIA-CIA-Part1 Exam

  • Length of examination: 150 mins
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Passing score: 600
  • Number of Questions: 125
  • Format: Multiple choices, multiple answers

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Governance, Risk Management, and Control (35%)
  • Independence and Objectivity (15%)
  • Fraud Risks (10%)
  • Foundations of Internal Auditing (15%)
  • Proficiency and Due Professional Care (18%)
  • Quality Assurance and Improvement Program (7%)

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What is IIA-CIA-Part1 Exam

The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

SectionObjectives
Foundations of Internal Auditing- Internal audit definition, purpose, and value
- IIA Standards and Code of Ethics overview
- Internal audit role in governance, risk, and control
Independence and Objectivity- Individual objectivity and impairment
- Organizational independence
Proficiency and Due Professional Care- Competence and skills requirements
- Due professional care in engagements
Quality Assurance and Improvement Program (QAIP)- Internal quality assessments
- External quality assessments
- Continuous improvement of internal audit function

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