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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Proficiency and Due Professional Care | - Knowledge, skills, and competencies of internal auditors - Due professional care demonstration - Professional development and competency requirements |
| Topic 2: Quality Assurance and Improvement Program | - Elements of QAIP - Conformance vs nonconformance with standards - Reporting QAIP results |
| Topic 3: Governance, Risk Management, and Control | - Internal control frameworks (e.g., COSO) - Risk management fundamentals - Organizational governance concepts |
| Topic 4: Foundations of Internal Auditing | - Purpose and role of internal audit - Assurance vs advisory services - Internal audit charter and mandate |
| Topic 5: Independence and Objectivity | - Policies promoting objectivity - Organizational independence of internal audit activity - Individual objectivity and impairment assessment |
| Topic 6: Fraud Risks | - Fraud risk identification and evaluation - Internal audit's role in fraud awareness - Controls to prevent and detect fraud |




