Here’s a more detailed breakdown of CIA Part 1 – Internal Audit Fundamentals (2025 syllabus), covering the topics (sections), subtopics, and their weightings. Unfortunately, official sources don’t publicly specify difficulty levels, but I’ve shared insights on cognitive depth where available.
CIA Part 1 — 2025 Syllabus Overview
Part 1 now consists of four main sections with the following weightings: Foundations of Internal Auditing (35%), Ethics and Professionalism (20%), Governance, Risk Management, and Control (30%), and Fraud Risks (15%) .
Section Breakdown & Subtopics
A. Foundations of Internal Auditing – 35%
Key learning objectives include:
-
Purpose of Internal Auditing
- Objectives and benefits of the internal audit function
- Factors enhancing its effectiveness
-
Internal Audit Mandate & Responsibilities
- Authority, roles, and responsibilities of the function
- Role of the chief audit executive (CAE) in establishing the mandate
- Board and senior management responsibilities
-
Internal Audit Charter
- Required components per Global Standards
- Importance of board approval and stakeholder discussion
-
Assurance vs. Advisory Services
- Definition and differentiation
- Scope and context for each
- Service types to determine suitability
-
Types of Assurance Services
- Risk & control assessments
- Compliance audits (third-party, contract)
- IT security & privacy audits
- Performance, quality, operational, financial, regulatory audits
- Audits of culture and management reporting
-
Types of Advisory Services
- Roles in training, system design, due diligence
- Data privacy, benchmarking, internal control assessments, process mapping
B. Ethics and Professionalism – 20%
Learning outcomes include:
-
Demonstrate Integrity
- Apply honesty and professional courage in ethical dilemmas
- Act legally and professionally at all times
-
Evaluate Objectivity Impairments
- Consider self-review bias, familiarity bias, and conflict-of-interest situations
-
Mitigate Objectivity Impairments
- Reassign auditors
- Outsource tasks
- Disclose impairments
- Recognize unacceptable gifts or favors
-
Apply Key Competencies
- Communication (written/verbal), critical thinking, research
- Persuasion, negotiation, relationship-building, change management, curiosity, continuing education evaluation
-
Demonstrate Due Professional Care
- Evaluate cost vs. benefit, probability of errors/fraud, skepticism, organizational alignment
-
Maintain Confidentiality
- Follow organizational policies, use appropriate information protection techniques
C. Governance, Risk Management, and Control – 30%
Key subtopics include:
-
Organizational Governance
- Roles of board, management, internal audit, and other assurance parties
- Governance frameworks and models
-
Impact of Organizational Culture
- Defining culture and control environment
- Influence on engagement risk and controls
-
Ethical & Compliance Issues
- Identifying legal, ethical, and compliance requirements
- Role of internal audit in ethical frameworks
-
Fundamentals of Risk Types
- Differentiating strategic, operational, financial, compliance, reputational, environmental/social responsibility risks
- Understanding inherent vs. residual risk
-
Risk Management Process
- Define risk management and related cycles
- Assess risk appetite/tolerance and response strategies
-
Risk Management within Processes
- Evaluate design and effectiveness of risk processes
- Benefits and purpose of frameworks
-
Internal Control Concepts
- Purpose of internal control
- Preventive, detective, corrective control types
- Recommending risk-mitigation controls
-
Control Design and Effectiveness
- Review design and effectiveness of controls across financial and nonfinancial contexts
D. Fraud Risks – 15%
Important objectives include:
-
Fraud Risk Concepts
- Fraud triangle: motivation, opportunity, rationalization
- Recognizing fraud risks and common schemes
-
Evaluating Fraud Risks
- Planning engagement with special fraud considerations
- Assessing processes for fraud exposure
-
Assessing Fraud Detection
- Evaluate fraud risk management and red-flag detection at organizational/process levels
- Auditor’s role in flag reporting
-
Fraud Prevention Controls
- Tone at the top, segregation of duties, authorization levels
- Tools like hotlines, reconciliations, supervisory reviews
-
Investigation Techniques
- Role of audit function in investigations
- Interview, investigation, fraud testing methods
- Coordination with investigators
Difficulty Level Insights
While the official 2025 syllabus moves away from labeling topics as "Basic" or "Proficient," the depth and complexity vary:
- Foundations: largely comprehension and recognition-based—low to moderate cognitive depth.
- Ethics and Professionalism, Governance & Risk, Fraud Risks: involve application, analysis, evaluation, and even judgment—increasingly higher cognitive demands.
To gauge difficulty, aim to understand definitions deeply and master usage/application through scenarios, not just memorization.
Summary Snapshot
| Section | Weight | Highlights |
|---|---|---|
| Foundations of Internal Auditing | 35% | Mandates, charters, service types, audit roles |
| Ethics & Professionalism | 20% | Integrity, objectivity impairments, professional skills |
| Governance, Risk & Control | 30% | Governance structures, control & risk frameworks, culture |
| Fraud Risks | 15% | Fraud triangle, detection, prevention, investigation |
Study Tips by Section
- Focus more effort on Foundations and Governance/Risk (together 65%)—master charters, frameworks, risk types, and control categories.
- Use real-world examples for Ethics & Professionalism to visualize impairments and response strategies.
- Apply scenario-based learning for Fraud Risks, such as fraud triangle cases, control breakdowns, red-flag recognition.
- Reframe each learning objective into practice questions—e.g., “Which control addresses opportunity in the fraud triangle?” or “Which competency helps resolve stakeholder conflict?”
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