Exam Code: IIA-CIA-Part1-3P-CHS
Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics
Updated: Sep 06, 2026
Q & A: 0 Questions and Answers
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| Section | Objectives |
|---|---|
| Fraud Risks | - Internal audit's role in fraud awareness - Controls to prevent and detect fraud - Fraud risk identification and evaluation |
| Quality Assurance and Improvement Program | - Conformance vs nonconformance with standards - Elements of QAIP - Reporting QAIP results |
| Foundations of Internal Auditing | - Assurance vs advisory services - Purpose and role of internal audit - Internal audit charter and mandate |
| Proficiency and Due Professional Care | - Professional development and competency requirements - Knowledge, skills, and competencies of internal auditors - Due professional care demonstration |
| Independence and Objectivity | - Organizational independence of internal audit activity - Individual objectivity and impairment assessment - Policies promoting objectivity |
| Governance, Risk Management, and Control | - Internal control frameworks (e.g., COSO) - Risk management fundamentals - Organizational governance concepts |
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