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Exam Code: IIA-CIA-Part1
Exam Name: Internal Audit Fundamentals
Updated: Aug 02, 2026
Q & A: 769 Questions and Answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Risk management
|
| Topic 2: Ethics and Professionalism | 20% | - Professional conduct and due care
|
| Topic 3: Fraud Risks | 15% | - Fraud risk assessment and prevention
|
| Topic 4: Foundations of Internal Auditing | 35% | - Independence and objectivity
|
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