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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risks | 15% | - Types of fraud and red flags - Internal audit responsibility for fraud detection and prevention - Fraud investigation procedures - Fraud risk assessment |
| Topic 2: Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Internal audit charter and mandate - International Professional Practices Framework (IPPF) - Purpose, authority, and responsibility of internal auditing - Assurance vs advisory services |
| Topic 3: Ethics and Professionalism | 20% | - Independence and objectivity - IIA Code of Ethics - Proficiency and due professional care - Quality assurance and improvement programs |
| Topic 4: Governance, Risk Management, and Control | 30% | - Governance principles and practices - Risk management frameworks and processes - Role of internal audit in governance, risk, and control - Internal control frameworks and adequacy |
