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Prerequisites of IIA-CIA-Part1 Exam
if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:
- 4 years of experience in internal audit (plus a second training and apprenticeship).
- IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
- A diploma and 2 years of experience.
- Seven years of experience (plus additional training).
- Level A or comparable and five years of experience.
What is IIA-CIA-Part1 Exam
The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.
Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.
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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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Describe corporate social responsibility - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Describe the concept of organizational governance - Examine the effectiveness of risk management |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
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