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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
| Exam Name: | Part One: Essentials of Internal Auditing (also titled Internal Audit Fundamentals, 2025+ syllabus) |
| Exam Number: | IIA-CIA-Part1-3P |
| Real Exam Qty: | 125 |
| Certificate Validity Period: | 3 years to complete all CIA parts; certification valid indefinitely with CPE maintenance |
| Exam Format: | Multiple-choice questions |
| Exam Duration: | 150 minutes |
| Related Certifications: | CIA Part 2 CIA Part 3 Internal Audit Practitioner (IAP) CRMA |
| Passing Score: | 600 (scaled, range 250–750) |
| Available Languages: | English, Simplified Chinese, Traditional Chinese, French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Arabic |
| Exam Price: | $310 (IIA members) / $445 (non-members) |
| Recommended Training: | IIA Official CIA Learning System |
| Exam Registration: | Pearson VUE Testing IIA Certification Candidate Management System (CCMS) |
| Exam Way: | Online proctored or on-site at Pearson VUE test centers |
| Pre Condition: | Bachelor's degree or equivalent education; no prior exam required; candidates may sit exams before completing work experience |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/ |
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks | 15% | - Fraud risk assessment - Controls to prevent and detect fraud - Types and indicators of fraud |
| Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal audit - Definition and core principles of internal auditing - Global Internal Audit Standards / IPPF framework |
| Governance, Risk Management, and Control | 30% | - Risk management frameworks and processes - Organizational governance structure - Internal control concepts and frameworks |
| Ethics and Professionalism | 20% | - Competency and due professional care - IIA Code of Ethics - Independence and objectivity |
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