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2019 CIA Exam Syllabus Part 1 – Essentials of Internal Auditing

125 questions | 2.5 Hours (150 minutes)

The revised CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part One tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.​

Additional noteworthy elements related to the revised CIA Part One exam syllabus:

  • IPPF elements such as the Mission of Internal Audit and Core Principles for the Professional Practice of Internal Auditing are included.
  • The syllabus features greater alignment with The IIA’s Attribute Standards.
  • The exam covers the differences between assurance and consulting engagements.
  • The exam covers appropriate disclosure of conformance vs. nonconformance with the Standards.
  • The largest domain is “Governance, Risk Management, and Control,” which makes up 35%of the exam.
  • A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.

CIA Part 1 Reference List

Most Relevant

  • ​The IIA’s International Professional Practices Framework
  • Applying the International Professional Practices Framework, by Urton Anderson and Andrew J. Dahle
  • Internal Auditing Assurance and Advisory Services, by Urton Anderson, Michael Head, and Sridhar Ramamoorti
  • Sawyer's Guide for Internal Auditors, by Larry Sawyer
  • Quality Assessment Manual, by The IIA
  • Enterprise Risk Management Framework, by COSO
  • Internal Control – Integrated Framework, by COSO
  • Risk Appetite Critical to Success, by COSO
  • Managing Cyber Risk in a Digital Age, by COSO
  • The IIA’s Internal Audit Competency Framework
  • IIA Position Paper “The IIA’s Three Lines Model: An Update of the Three Lines of Defense”

Additional Resources

  • Auditor Essentials: 100 Concepts, Tips, Tools, and Techniques for Success, by Hernan Murdock
  • New Auditor’s Guide to Internal Auditing, by Bruce Turner
  • Auditing Social Media: A Governance and Risk Guide, by J. Mike Jacka and Peter Scott
  • Ready and Relevant: Prepare to Audit What Matters Most, by Timothy Berichon
  • Understanding Management, by Richard Daft and Dorothy Marcic
  • People-Centric Skills Interpersonal and Communication Skills for Auditors and Business Professionals
  • Current resources on internal auditing and relevant topics

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