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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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- Proficiency and Due Professional Care (18%)
- Fraud Risks (10%)
- Foundations of Internal Auditing (15%)
- Independence and Objectivity (15%)
- Governance, Risk Management, and Control (35%)
- Quality Assurance and Improvement Program (7%)
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development |
| Topic 2: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| Topic 3: V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Describe the concept of organizational governance - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility |
| Topic 4: VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection |
| Topic 5: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| Topic 6: II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity |
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