Exam Name: Internal Audit Fundamentals
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Instant Download IIA : IIA-CIA-Part1 Questions & Answers as PDF & Test Engine
Updated: Sep 23, 2026
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Duration, language, and format of IIA-CIA-Part1 Exam
- Length of examination: 150 mins
- Number of Questions: 125
- Format: Multiple choices, multiple answers
- Passing score: 600
- Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
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Prerequisites of IIA-CIA-Part1 Exam
if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:
- IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
- 4 years of experience in internal audit (plus a second training and apprenticeship).
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
- Seven years of experience (plus additional training).
- Level A or comparable and five years of experience.
- A diploma and 2 years of experience.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the components of the internal control system - Interpret fundamental concepts of risk and the risk management process - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Examine the effectiveness of risk management |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity |
| Topic 3: VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| Topic 4: 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 5: 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 requirement for continuing professional development - Explain the importance of due professional care |
| Topic 6: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
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