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  • Format: Multiple choices, multiple answers
  • Length of examination: 150 mins
  • Number of Questions: 125

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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  • Proficiency and Due Professional Care (18%)
  • Foundations of Internal Auditing (15%)
  • Independence and Objectivity (15%)
  • Governance, Risk Management, and Control (35%)
  • Quality Assurance and Improvement Program (7%)
  • Fraud Risks (10%)

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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionObjectives
Topic 1: Foundations of Internal Auditing- Internal audit role in governance, risk, and control
- Internal audit definition, purpose, and value
- IIA Standards and Code of Ethics overview
Topic 2: Quality Assurance and Improvement Program (QAIP)- Continuous improvement of internal audit function
- Internal quality assessments
- External quality assessments
Topic 3: Independence and Objectivity- Individual objectivity and impairment
- Organizational independence
Topic 4: Proficiency and Due Professional Care- Competence and skills requirements
- Due professional care in engagements

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