IIA IIA-CIA-Part1 中文 : Internal Audit Fundamentals (IIA-CIA-Part1中文版)

IIA-CIA-Part1 中文 pass collection

Exam Code: IIA-CIA-Part1-CN

Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)

Updated: Sep 05, 2026

Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1 中文 Exam

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

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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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IIA-CIA-Part1 Exam Reference

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Governance, Risk Management, and Control30%- Internal control
  • 1. Control frameworks and components
  • 2. Evaluating control effectiveness
  • 3. Types of controls and control activities
- 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)
Topic 2: Fraud Risks15%- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
Topic 3: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Topic 4: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP

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