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IIA IIA-CIA-Part1-3P Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Quality Assurance and Improvement Program (QAIP)10-20%- Performance measurement and reporting
  • 1. Continuous improvement practices
    • 2. Audit function effectiveness metrics
      - Internal and external quality assessments
      • 1. External quality assessment requirements
        • 2. Ongoing monitoring activities
          Topic 2: Proficiency and Due Professional Care30-40%- Due professional care
          • 1. Audit evidence evaluation
            • 2. Professional skepticism
              - Competence requirements
              • 1. Knowledge, skills, and other competencies
                • 2. Continuing professional development
                  Topic 3: Independence and Objectivity15-25%- Organizational independence
                  • 1. Reporting lines and governance structure
                    • 2. Board and audit committee oversight
                      - Objectivity requirements
                      • 1. Impairments to independence
                        • 2. Conflict of interest management
                          Topic 4: Foundations of Internal Auditing15-25%- IIA International Professional Practices Framework (IPPF)
                          • 1. Core principles and standards overview
                            • 2. Definition of internal auditing
                              - Definition, Purpose, and Role of Internal Auditing
                              • 1. Internal audit charter and mandate
                                • 2. Internal audit mission and value proposition
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