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Registration steps of IIA-CIA-Part1 Exam
Step 1: Visit to IIA-CIA-Part1 Exam Registration
Step 2: Signup/Login to IIA account
Step 3: Search for IIA-CIA-Part1 Exam
Step 4: Select Date and Center of examination and confirm with payment value of $435
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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The Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) certification is offered by the Institute of Internal Auditors (IIA), which is the leading international professional association for internal auditors. The IIA is dedicated to providing certification, education, research, and guidance to internal auditors and other professionals involved in internal control and governance.
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
| Governance, Risk Management, and Control | 30% | - Internal control
- 1. Types of controls and control activities
- 2. Evaluating control effectiveness
- 3. Control frameworks and components
- Governance frameworks and processes
- 1. Governance models and best practices
- 2. Roles of board, management, and internal audit
- Risk management
- 1. Risk management frameworks (e.g., COSO, ISO 31000)
- 2. Internal audit role in risk management
- 3. Risk appetite, assessment, and response
|
| Fraud Risks | 15% | - Fraud risk assessment and prevention
- 1. Identifying and prioritizing fraud risks
- 2. Preventive and detective controls
- Internal audit responsibilities regarding fraud
- 1. Investigation procedures and reporting
- 2. Detecting fraud indicators
- Fraud concepts and types
- 1. Fraud triangle and fraud risk factors
- 2. Asset misappropriation, corruption, financial statement fraud
|
| Foundations of Internal Auditing | 35% | - Independence and objectivity
- 1. Impairments to independence/objectivity
- 2. Individual objectivity and safeguards
- 3. Organizational independence and reporting lines
- Purpose, authority, and responsibility of internal auditing
- 1. Internal audit charter requirements
- 2. Definition, mission, and core principles
- 3. Assurance vs. advisory services
- Quality assurance and improvement program
- 1. Requirements and scope of QAIP
- 2. Internal and external assessments
- 3. Conformance with Standards
|
| Ethics and Professionalism | 20% | - Professional conduct and due care
- 1. Due professional care in engagements
- 2. Competence and continuing professional development
- IIA Code of Ethics
- 1. Principles: integrity, objectivity, confidentiality, competency
- 2. Rules of conduct and application
|