Overview

Certified Internal Auditor (CIA) - Part 1 Course DescriptionThe Certified Internal Auditor (CIA) Part 1 course is the first of three parts of the globally recognized CIA certification, offered by the Institute of Internal Auditors (IIA). Part 1 is known as the "Essentials of Internal Auditing", and it lays the foundation for internal auditing principles, the internal audit activity's purpose and performance, and governance, risk, and control. CIA Part 1: Essentials of Internal Auditing Learning Objectives:Understand the purpose, authority, and responsibility of the internal audit activityApply the International Standards for the Professional Practice of Internal Auditing (Standards)Explain concepts related to governance, risk management, and internal controlRecognize fraud risks and understand the role of the internal auditor in fraud detection and prevention Core Domains Covered:Foundations of Internal Auditing (15%)Role of internal auditingCompliance with the IIA Code of EthicsUse of the International Professional Practices Framework (IPPF)Independence and Objectivity (15%)Organizational independenceIndividual objectivityImpairments to independence or objectivityProficiency and Due Professional Care (18%)Skills and competenciesProfessional skepticismContinuous improvementQuality Assurance and Improvement Program (7%)Quality assessmentsProgram structure and responsibilitiesGovernance, Risk Management, and Control (35%)Governance principlesRisk management frameworksInternal control conceptsFraud Risks (10%)Types of fraudFraud risk assessmentsRole of internal auditors in fraud investigations Exam Format:125 multiple-choice questionsDuration: 2.5 hoursComputer-based testing, available year-round at Pearson VUE centers Who Should Take This Course?Aspiring Certified Internal AuditorsEntry-level internal auditors or professionals transitioning into internal auditRisk management or compliance professionals seeking foundational audit knowledge

Skills

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