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