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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Foundations of Internal Auditing | - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control |
| Topic 2: Independence and Objectivity | - Organizational independence - Individual objectivity and impairment |
| Topic 3: Quality Assurance and Improvement Program (QAIP) | - External quality assessments - Continuous improvement of internal audit function - Internal quality assessments |
| Topic 4: Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements |
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