IIA IIA-CIA-Part1 - Internal Audit Fundamentals
- Exam Code: IIA-CIA-Part1
- Exam Name: Internal Audit Fundamentals
- Updated: Sep 24, 2026
- Q & A: 769 Questions and Answers
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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | CIA Part 1: Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Exam Format: | Computer-based test, Multiple-choice questions |
| Real Exam Qty: | 125 multiple-choice questions |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Certificate Validity Period: | Program must be completed within 3 years of registration; certification requires ongoing CPE after certification |
| Passing Score: | Scaled score 600 out of 750 |
| Exam Duration: | 150 minutes |
| Exam Price: | Varies by country and IIA membership status (typically paid per part; check official IIA pricing) |
| Available Languages: | English, Additional localized languages depending on test center availability |
| Recommended Training: | IIA Official CIA Review Courses IIA CIA Learning System |
| Exam Registration: | IIA Exam Scheduling (Pearson VUE) IIA CIA Certification Overview and Registration |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based exam delivered at authorized test centers or online proctored options (availability varies by region) |
| Pre Condition: | No formal prerequisite required, but basic understanding of accounting, auditing, and business processes is recommended. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
| Section | Objectives |
|---|---|
| Quality Assurance and Improvement Program (QAIP) | - Continuous improvement of internal audit function - Internal quality assessments - External quality assessments |
| Foundations of Internal Auditing | - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value |
| Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
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The IIA Internal Audit Fundamentals blueprint covers these principal domains:
The remaining domains appear in the full official outline, all of which our bank addresses.
As of the latest information, the passing score for the IIA-CIA-Part1 exam is Scaled score 600 out of 750 and the fee is Varies by country and IIA membership status (typically paid per part; check official IIA pricing). IIA can revise both, so confirm the current figures on the official site before registering.
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IIA recommends these official training options:
Pick the course matching your experience, then reinforce it with regular question practice.
IIA lists the following prerequisites for the IIA Internal Audit Fundamentals: No formal prerequisite required, but basic understanding of accounting, auditing, and business processes is recommended..
Confirm the details on the official certification page before you book.
Per current exam information, the IIA-CIA-Part1 exam includes 125 multiple-choice questions questions and allows 150 minutes minutes. Timed practice beforehand makes the format feel routine on the day.
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A whistle blower notified internal audit of a conflict of interest between an organization ' s employee and a major supplier. Which of the following steps should be undertaken first?
Correct Answer: D 🗳️
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Which of the following is a detective control strategy against fraud?
Correct Answer: C 🗳️
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Management has implemented a segregation-of-duties policy for handling inventory. Which of the following fraud risks would be more concerning to an internal auditor following the implementation of this new policy?
Correct Answer: B 🗳️
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Which of the following activities would breach the principles of The IIA ' s Code of Ethics?
Correct Answer: D 🗳️
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An organization employs ongoing monitoring and is considering implementing periodic evaluations to assess the continuing effectiveness of its risk management process. Which of the following statements Is true with regard to such periodic evaluations?
Correct Answer: B 🗳️
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