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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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Interpret organizational independence - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection |
| V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development |
