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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Internal Audit Engagement Planning and Execution35%- Engagement planning and risk assessment
- Audit procedures and evidence collection
- Reporting and communication of results
Topic 2: Governance, Risk Management, and Control35%- Risk management frameworks
- Governance principles and structures
- Internal control concepts and frameworks (e.g., COSO)
Topic 3: Foundations of Internal Auditing15%- IIA International Professional Practices Framework (IPPF)
  • 1. Recommended guidance
    • 2. Mandatory guidance (Standards, Code of Ethics)
      - Definition, purpose, and role of internal auditing
      Topic 4: Independence and Objectivity15%- Individual objectivity and professional skepticism
      - Organizational independence

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