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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Foundations of Internal Auditing | 15% | - Definition, purpose, and role of internal auditing - IIA International Professional Practices Framework (IPPF)
|
| Internal Audit Engagement Planning and Execution | 35% | - Audit procedures and evidence collection - Engagement planning and risk assessment - Reporting and communication of results |
| Independence and Objectivity | 15% | - Individual objectivity and professional skepticism - Organizational independence |
| Governance, Risk Management, and Control | 35% | - Risk management frameworks - Internal control concepts and frameworks (e.g., COSO) - Governance principles and structures |
