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

  • Exam Code: IIA-CIA-Part1-CN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • Updated: Sep 03, 2026     Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1 中文 Exam

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  • The cost of the IIA-CIA-Part1 Exam is $435.

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What is IIA-CIA-Part1 Exam

The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Proficiency and Due Professional Care (18%)
  • Foundations of Internal Auditing (15%)
  • Quality Assurance and Improvement Program (7%)
  • Governance, Risk Management, and Control (35%)
  • Independence and Objectivity (15%)
  • Fraud Risks (10%)

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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
Topic 2: Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Internal control
  • 1. Types of controls and control activities
  • 2. Control frameworks and components
  • 3. Evaluating control effectiveness
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Risk appetite, assessment, and response
Topic 3: Fraud Risks15%- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
Topic 4: Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity

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