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

  • Exam Code: IIA-CIA-Part1 中文
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • Updated: Sep 29, 2026
  • Q & A: 890 Questions and Answers

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About IIA IIA-CIA-Part1 中文 Exam

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

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Duration, language, and format of IIA-CIA-Part1 Exam

  • Passing score: 600
  • Number of Questions: 125
  • Length of examination: 150 mins
  • Format: Multiple choices, multiple answers
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish

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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

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

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