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IIA IIA-CIA-Part1-3P : CIA Exam Part One: Essentials of Internal Auditing

IIA-CIA-Part1-3P

Exam Code: IIA-CIA-Part1-3P

Exam Name: CIA Exam Part One: Essentials of Internal Auditing

Updated: Aug 17, 2026

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

SectionWeightObjectives
Independence and Objectivity15-25%- Organizational independence
  • 1. Board and audit committee oversight
    • 2. Reporting lines and governance structure
      - Objectivity requirements
      • 1. Conflict of interest management
        • 2. Impairments to independence
          Proficiency and Due Professional Care30-40%- Due professional care
          • 1. Professional skepticism
            • 2. Audit evidence evaluation
              - Competence requirements
              • 1. Knowledge, skills, and other competencies
                • 2. Continuing professional development
                  Quality Assurance and Improvement Program (QAIP)10-20%- Internal and external quality assessments
                  • 1. External quality assessment requirements
                    • 2. Ongoing monitoring activities
                      - 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

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