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

  • Exam Code: IIA-CIA-Part1 中文
  • 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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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
IV. Quality Assurance and Improvement Program (7%)7%- Explain the requirements of the internal and external assessments
- Describe the mandatory elements of the QAIP
II. Independence and Objectivity (15%)15%- Interpret organizational independence
- Demonstrate individual objectivity
- Assess and maintain individual objectivity
- Determine the type of impairment to independence and objectivity
I. Foundations of Internal Auditing (15%)15%- Demonstrate conformance with the IIA Code of Ethics
- Interpret the difference between assurance and consulting services
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Explain the requirements of an internal audit charter
III. Proficiency and Due Professional Care (18%)18%- Explain the importance of due professional care
- Demonstrate proficiency and due professional care
- Explain the requirement for continuing professional development
- Explain the level of knowledge, skills, and competencies required
V. Governance, Risk Management, and Control (35%)35%- Describe the concept of organizational governance
- Describe the components of the internal control system
- Describe corporate social responsibility
- Examine the effectiveness of the internal control system
- Examine the effectiveness of risk management
- Recognize and interpret ethics and compliance-related issues
- Interpret fundamental concepts of risk and the risk management process
- Recognize the impact of organizational culture on the control environment
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
VI. Fraud Risks (10%)10%- Explain the types of fraud
- Explain the auditor's role in fraud prevention and detection
- Describe fraud risk and fraud prevention

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