IIA IIA-CIA-Part1 中文 : Internal Audit Fundamentals (IIA-CIA-Part1中文版)

IIA-CIA-Part1 中文 real exams

Exam Code: IIA-CIA-Part1-CN

Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)

Updated: Sep 10, 2026

Q & A: 769 Questions and Answers

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Prerequisites of IIA-CIA-Part1 Exam

if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:

  • 4 years of experience in internal audit (plus a second training and apprenticeship).
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • Seven years of experience (plus additional training).
  • A diploma and 2 years of experience.
  • Level A or comparable and five years of experience.

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

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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

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

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