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

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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Fraud Risks15%- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
Ethics and Professionalism20%- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
Governance, Risk Management, and Control30%- Internal control
  • 1. Types of controls and control activities
  • 2. Control frameworks and components
  • 3. Evaluating control effectiveness
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk appetite, assessment, and response
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)

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