OpenExamsFREE PRACTICE — ANY EXAM

CIA part 1 exam — Information & Free Practice

US · Examination information

200 free questions · Answer explanations · No signup required

Start free practice →

CIA part 1 exam

Provider
The Institute of Internal Auditors
Format
Multiple-choice examination
Exam questions
Total questions: 125.
Time limit
150 minutes
Passing score
Scaled score of 600
Examination outline
  • Foundations of Internal Auditing (35%)
    • Describe the Purpose of Internal Auditing according to the Global Internal Audit Standards
    • Explain the internal audit mandate and responsibilities of the board and chief audit executive
    • Recognize the requirements of an internal audit charter
    • Interpret the differences between assurance services and advisory services provided by the internal audit function
    • Describe the types of assurance services performed by the internal audit function
    • Describe the types of advisory services performed by the internal audit function
    • Identify situations where the independence of the internal audit function may be impaired
    • Recognize the internal audit function's role in the organization's risk management process
  • Ethics and Professionalism (20%)
    • Demonstrate integrity
    • Assess whether an individual internal auditor has any impairments to objectivity
    • Analyze policies that promote objectivity and potential options to mitigate impairments
    • Apply the knowledge, skills, and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit function
    • Demonstrate due professional care
    • Maintain confidentiality and use information appropriately during engagements
  • Governance, Risk Management, and Control (30%)
    • Describe the concept of organizational governance
    • Recognize the impact of organizational culture on the overall control environment and individual engagement risks and controls
    • Recognize ethical and compliance-related issues
    • Interpret fundamental concepts of risk type
    • Interpret fundamental concepts of the risk management process
    • Describe risk management within organizational processes and functions
    • Interpret internal control concepts and types of controls
    • Recognize the importance of the design, effectiveness, and efficiency of internal controls (financial and nonfinancial)
  • Fraud Risks (15%)
    • Describe concepts of fraud risks and types of fraud
    • Determine whether fraud risks require special consideration during an engagement
    • Evaluate the potential for fraud and how the organization detects and manages fraud risks
    • Describe controls to prevent and detect fraud
    • Recognize techniques and the internal audit function's role related to fraud investigation
Examination sources

Related license preparation

This examination may be required or accepted as an alternative, depending on the license and application pathway.