Exam topics

Internal audit standards, ethics, governance, risk, control, and fraud.

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CIA Part 1 2025 Syllabus and Domain WeightsThe 2025 CIA Part 1 syllabus has four domains: Foundations of Internal Auditing 35%, Ethics and Professionalism 20%, Governance, Risk Management and C…
Internal Audit Independence: Organizational Safeguards and Reporting LinesInternal audit function independence is the organizational ability to fulfill the mandate and communicate results without interference. Board oversigh…
CIA Part 1 Objectivity: Recognizing and Managing ImpairmentsObjectivity is an individual auditor’s impartial judgment. Prior responsibility, personal or financial relationships, bias, pressure, and conflicts ma…
CIA Part 1 Governance, Risk, and Control: How the Concepts ConnectGovernance provides oversight and accountability, risk management identifies and responds to uncertainty that may affect objectives, and controls impl…
CIA Part 1 Fraud Risks: Red Flags, Controls, and Auditor ResponsibilityInternal auditors should understand fraud risks relevant to their work, remain alert to indicators, evaluate controls, and respond through authorized …