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

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