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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Independence and Objectivity | - Individual objectivity and impairment assessment - Policies promoting objectivity - Organizational independence of internal audit activity |
| Fraud Risks | - Fraud risk identification and evaluation - Internal audit's role in fraud awareness - Controls to prevent and detect fraud |
| Proficiency and Due Professional Care | - Professional development and competency requirements - Due professional care demonstration - Knowledge, skills, and competencies of internal auditors |
| Quality Assurance and Improvement Program | - Conformance vs nonconformance with standards - Elements of QAIP - Reporting QAIP results |
| Governance, Risk Management, and Control | - Risk management fundamentals - Internal control frameworks (e.g., COSO) - Organizational governance concepts |
| Foundations of Internal Auditing | - Internal audit charter and mandate - Purpose and role of internal audit - Assurance vs advisory services |
