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  • Exam Code: IIA-CIA-Part1-CN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • , Last Updated: Jul 22, 2026
  • Q & A: 769 Questions and Answers
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  • Exam Code: IIA-CIA-Part1-CN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
  • , Last Updated: Jul 22, 2026
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IIA-CIA-Part1 exam is a computer-based exam that consists of 125 multiple-choice questions. Candidates are given 2 hours and 30 minutes to complete the exam, and the passing score is 600 out of a possible 800 points. IIA-CIA-Part1-CN exam is available in multiple languages and can be taken at Pearson VUE testing centers worldwide. Candidates who pass the IIA-CIA-Part1 exam are awarded a certificate of completion and are eligible to take the remaining parts of the CIA certification program.

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IIA-CIA-Part1 exam is an essential exam for those who want to become certified internal auditors. It covers the fundamental concepts and principles of internal auditing and is a requirement for obtaining the CIA certification. Candidates can prepare for the exam by studying the IIA's Essential of Internal Auditing book, taking practice exams, and attending review courses. Passing IIA-CIA-Part1-CN exam is the first step in obtaining the CIA certification, which is recognized worldwide as the standard for excellence in the internal audit profession.

IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-CN exam is the first part of a three-part series designed to test the knowledge and skills of individuals seeking to become certified internal auditors. The Essentials of Internal Auditing exam covers topics such as internal audit function, risk management, governance, and business processes. Passing IIA-CIA-Part1-CN exam is a requirement for obtaining the Certified Internal Auditor (CIA) designation, which is globally recognized as a symbol of excellence in the internal audit profession.

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

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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Organizational independence and reporting lines
  • 3. Impairments to independence/objectivity
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Conformance with Standards
  • 3. Internal and external assessments
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
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. Competence and continuing professional development
  • 2. Due professional care in engagements
Governance, Risk Management, and Control30%- Internal control
  • 1. Control frameworks and components
  • 2. Evaluating control effectiveness
  • 3. Types of controls and control activities
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Risk appetite, assessment, and response
  • 3. Internal audit role in risk management
Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors

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