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Exam Code: IIA-CIA-Part1-3P
Exam Name: CIA Exam Part One: Essentials of Internal Auditing
Certification Provider: IIA
Corresponding Certification: IIA Certification

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IIA-CIA-Part1-3P

Last Updated: Aug 14, 2026

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

SectionWeightObjectives
Quality Assurance and Improvement Program (QAIP)10-20%- Internal and external quality assessments
  • 1. Ongoing monitoring activities
    • 2. External quality assessment requirements
      - Performance measurement and reporting
      • 1. Continuous improvement practices
        • 2. Audit function effectiveness metrics
          Foundations of Internal Auditing15-25%- IIA International Professional Practices Framework (IPPF)
          • 1. Core principles and standards overview
            • 2. Definition of internal auditing
              - Definition, Purpose, and Role of Internal Auditing
              • 1. Internal audit charter and mandate
                • 2. Internal audit mission and value proposition
                  Proficiency and Due Professional Care30-40%- Competence requirements
                  • 1. Continuing professional development
                    • 2. Knowledge, skills, and other competencies
                      - Due professional care
                      • 1. Audit evidence evaluation
                        • 2. Professional skepticism
                          Independence and Objectivity15-25%- Organizational independence
                          • 1. Reporting lines and governance structure
                            • 2. Board and audit committee oversight
                              - Objectivity requirements
                              • 1. Impairments to independence
                                • 2. Conflict of interest management

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