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IIA IIA-CIA-Part1-3P-CHS : Certified Internal Auditor - Part 1 - Internal Audit Basics

IIA-CIA-Part1-3P-CHS

Exam Code: IIA-CIA-Part1-3P-CHS

Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics

Updated: Oct 12, 2026

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

SectionWeightObjectives
Internal Audit Engagement Planning and Execution35%- Audit procedures and evidence collection
- Engagement planning and risk assessment
- Reporting and communication of results
Foundations of Internal Auditing15%- IIA International Professional Practices Framework (IPPF)
  • 1. Recommended guidance
    • 2. Mandatory guidance (Standards, Code of Ethics)
      - Definition, purpose, and role of internal auditing
      Independence and Objectivity15%- Organizational independence
      - Individual objectivity and professional skepticism
      Governance, Risk Management, and Control35%- Governance principles and structures
      - Risk management frameworks
      - Internal control concepts and frameworks (e.g., COSO)

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