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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- IIA Code of Ethics
- Independence and objectivity
- Proficiency and due professional care
- Quality assurance and improvement programs
Topic 2: Fraud Risks15%- Internal audit responsibility for fraud detection and prevention
- Fraud risk assessment
- Types of fraud and red flags
- Fraud investigation procedures
Topic 3: Governance, Risk Management, and Control30%- Internal control frameworks and adequacy
- Risk management frameworks and processes
- Governance principles and practices
- Role of internal audit in governance, risk, and control
Topic 4: Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
- International Professional Practices Framework (IPPF)
- Assurance vs advisory services
- Global Internal Audit Standards
- Internal audit charter and mandate

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