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IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). The IIA is a global professional association that offers education, training, and certification programs for internal auditors. The IIA-CIA-Part1 exam is the first step towards earning the Certified Internal Auditor (CIA) designation, which is a globally recognized certification for internal auditors. IIA-CIA-Part1-German exam covers topics such as internal audit basics, risk management, governance, and internal control. It is designed to test the knowledge and skills of individuals who are interested in pursuing a career in internal auditing or those who are already working in the field and want to enhance their knowledge and skills.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 2: Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Topic 3: Foundations of Internal Auditing | - Internal audit role in governance, risk, and control - IIA Standards and Code of Ethics overview - Internal audit definition, purpose, and value |
| Topic 4: Quality Assurance and Improvement Program (QAIP) | - External quality assessments - Internal quality assessments - Continuous improvement of internal audit function |
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