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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 2: 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 3: Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Topic 4: Quality Assurance and Improvement Program (QAIP) | - Continuous improvement of internal audit function - Internal quality assessments - External quality assessments |
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