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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).

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

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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Assurance vs. advisory services
  • 3. Definition, mission, and core principles
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
Topic 2: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
Topic 3: Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Control frameworks and components
  • 3. Types of controls and control activities
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Internal audit role in risk management
  • 3. Risk appetite, assessment, and response
Topic 4: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency

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