Thursday, August 28, 2025

2025 CIA Part 1 syllabus reflects the following topic deletions or reductions in weight compared to the 2019 syllabus


The 2025 CIA Part 1 syllabus reflects the following topic deletions or reductions in weight compared to the 2019 syllabus:


- The 2019 syllabus had six domains, while the 2025 syllabus was consolidated into four.

- The 2019 topics "Independence and Objectivity," "Proficiency and Due Professional Care," and "Quality Assurance and Improvement Program," which collectively accounted for 40% of the exam, were removed as separate standalone sections in Part 1 of the 2025 syllabus.

- These topics have been integrated or shifted to other parts of the CIA exam structure, such as Part 3.

- The 2019 "Governance, Risk Management, and Control" domain's weight was slightly decreased from 35% to 30%.

- The new 2025 syllabus added a new domain titled "Ethics and Professionalism" with 20% weight, which was not a separate domain in 2019 but rather embedded in other sections.

- The "Foundations of Internal Auditing" domain increased significantly in weight from 15% to 35%.

- The "Fraud Risks" domain increased slightly from 10% to 15%.


In summary, the 2025 syllabus removed some specific professional practice topics from Part 1, decreased governance's weight slightly, introduced a distinct ethics domain, and increased emphasis on foundational audit knowledge and fraud. This reorganized syllabus better reflects practical and ethical demands on internal auditors today while redistributing some older content to other exam parts [1][2][3].


Based on previous information on the CIA Part 1 2025 syllabus updates compared to 2019, the topics removed or merged in 2025 are:

  • Topics such as "Independence and Objectivity," "Proficiency and Due Professional Care," and "Quality Assurance and Improvement Program," which were stand-alone in 2019, have been merged or removed from Part 1 of the CIA syllabus. These areas have been shifted to other parts of the CIA exam.

  • The old detailed focus on IT, financial statements, and some business knowledge topics has been merged into broader domains such as "Foundations of Internal Auditing" and "Governance, Risk Management, and Control."

  • Ethics and professionalism, previously embedded in various parts, is now a dedicated domain.

  • Fraud risks, while a smaller and somewhat new dedicated domain, now incorporate some topics that were previously scattered.

This restructuring aims to simplify the syllabus, reduce content overlap, and focus on practical auditing skills, ethics, governance, risk management, and fraud prevention within the auditing profession.

No specific official details were found on exact named topics deleted or merged, but the above outlines the main structural changes in the 2025 CIA syllabus from earlier versions 


As per the Institute of Internal Auditors (IIA) 2025 syllabus, the "Ethics and Professionalism" domain in the CIA Part 1 covers the following:

  • Ethical behavior and professional conduct essential for internal auditors.

  • Emphasis on upholding integrity, objectivity, confidentiality, and due professional care.

  • Understanding the IIA's Code of Ethics and adherence to its principles.

  • Promoting a professional mindset that supports ethical decision-making and accountability.

  • Reinforcing the importance of ethical culture within organizations, including how auditors influence and uphold this culture.

  • Maintaining independence and avoiding conflicts of interest.

  • Responsibilities related to reporting unethical behavior or violations.

  • Professional competence through continuous development and application of skills aligned with professional standards.

This domain carries 20% weight in the syllabus, reflecting its critical importance in preparing auditors to meet ethical challenges and maintain professionalism in their work. It consolidates and expands ethical topics to better align with modern internal audit responsibilities according to IIA’s updated framework for 2025


Citations:

[1] CIA Exam Changes https://www.gleim.com/cia-review/cia-exam-changes/

[2] CIA Part 1 Syllabus 2025 Update – Internal Audit Fundamentals https://aia.in.net/cia-part1-syllabus-2025-update-internal-audit-fundamentals

[3] Changes to the Certified Internal Auditor syllabus https://charterediia.org/content-hub/blogs/changes-to-the-certified-internal-auditor-syllabus/

[4] CIA 2025 https://www.theiia.org/en/certifications/cia/cia-2025/

[5] Certified Internal Auditor (CIA) exam syllabus https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/

[6] CIA 2019 vs CIA 2025 Syllabus Comparison | Key Changes https://www.kappedge.com/cia-exam-2025-syllabus/cia-2019-vs-cia2025/

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