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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks | 15% | - Fraud risk assessment - Fraud investigation procedures - Types of fraud and red flags - Internal audit responsibility for fraud detection and prevention |
| Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing - Global Internal Audit Standards - Assurance vs advisory services - International Professional Practices Framework (IPPF) - Internal audit charter and mandate |
| Ethics and Professionalism | 20% | - IIA Code of Ethics - Quality assurance and improvement programs - Proficiency and due professional care - Independence and objectivity |
| Governance, Risk Management, and Control | 30% | - Internal control frameworks and adequacy - Governance principles and practices - Risk management frameworks and processes - Role of internal audit in governance, risk, and control |
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