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Exam Number : CIA-I
Exam Name : Certified Internal Auditor (CIA)
Vendor Name : Financial
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CIA-I test Format | CIA-I Course Contents | CIA-I Course Outline | CIA-I test Syllabus | CIA-I test Objectives


Part 1 – Essentials of Internal Auditing
125 questions I 2.5 hours (150 minutes)

The CIA test Part 1 is well aligned with The IIAs International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part one tests candidates knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.

Part 2 – Practice of Internal Auditing
100 questions I 2.0 hours (120 minutes)

The CIA test Part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.

Part 3 – Business Knowledge for Internal Auditing
100 questions I 2.0 hours (120 minutes)

The CIA test Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part Three is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.

CIA test Development and Scoring
The CIA test is developed following best practices with the support of experts and professionals. Learn more about the test development process and how exams are scored.

The revised CIA test Part 1 is well aligned with The IIAs International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part One tests candidates knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.=>
Domains Collapse All
I. Foundations of Internal Auditing (15%)
=> => => Cognitive Level
A=> => => Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles for the Professional Practice of Internal Auditing, and the purpose, authority, and responsibility of the internal audit activity Proficient
=> B => Explain the requirements of an internal audit charter (required components, board approval, communication of the charter, etc.) Basic
=> C => Interpret the difference between assurance and consulting services provided by the internal audit activity => Proficient
=> D => Demonstrate conformance with the IIA Code of Ethics => => Proficient
II. => Independence and Objectivity (15%)
=> => => Cognitive Level
A=> => => Interpret organizational independence of the internal audit activity (importance of independence, functional reporting, etc.) Basic
=> B => Identify whether the internal audit activity has any impairments to its independence Basic
=> C => Assess and maintain an individual internal auditor's objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity => Proficient
=> D => Analyze policies that promote objectivity => => Proficient
III. Proficiency and Due Professional Care (18%)=>
=> => => Cognitive Level
A=> => => Recognize the knowledge, skills, and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit activity Basic
=> B => Demonstrate the knowledge and competencies that an internal auditor needs to possess to perform his/her individual responsibilities, including technical skills and soft skills (communication skills, critical thinking, persuasion/negotiation and collaboration skills, etc.) Proficient
=> C Demonstrate due professional care => Proficient
=> D Demonstrate an individual internal auditor's competency through continuing professional development => => Proficient
IV. Quality Assurance and Improvement Program (7%)=>
=> => => Cognitive Level
A=> => => Describe the required elements of the quality assurance and improvement program (internal assessments, external assessments, etc.) Basic
=> B => Describe the requirement of reporting the results of the quality assurance and improvement program to the board or other governing body Basic
=> C => => Identify appropriate disclosure of conformance vs. nonconformance with The IIAs International Standards for the Professional Practice of Internal Auditing Basic
V. Governance, Risk Management, and Control (35%)
=> => => Cognitive Level
A=> => => Describe the concept of organizational governance Basic
=> B => Recognize the impact of organizational culture on the overall control environment and individual engagement risks and controls Basic
=> C => Recognize and interpret the organization's ethics and compliance-related issues, alleged violations, and dispositions => Basic
=> D => Describe corporate social responsibility => => Basic
=> E => Interpret fundamental concepts of risk and the risk management process Proficient=>
=> F => Describe globally accepted risk management frameworks appropriate to the organization (COSO - ERM, ISO 31000, etc.) Basic=>
G=> => Examine the effectiveness of risk management within processes and functions => Proficient
=> H => Recognize the appropriateness of the internal audit activitys role in the organization's risk management process => Basic
=> I => Interpret internal control concepts and types of controls => Proficient
=> J => Apply globally accepted internal control frameworks appropriate to the organization (COSO, etc.) => Proficient
=> K => Examine the effectiveness and efficiency of internal controls Proficient=>
VI. Fraud Risks (10%)=>
=> => => Cognitive Level
A=> => => Interpret fraud risks and types of frauds and determine whether fraud risks require special consideration when conducting an engagement Proficient
=> B => Evaluate the potential for occurrence of fraud (red flags, etc.) and how the organization detects and manages fraud risks Proficient
=> C => Recommend controls to prevent and detect fraud and education to Strengthen the organization's fraud awareness => Proficient
=> D => Recognize techniques and internal audit roles related to forensic auditing (interview, investigation, testing, etc.) => => Basic
Additional noteworthy elements related to the revised CIA Part One test syllabus:

IPPF elements such as the Mission of Internal Audit and Core Principles for the Professional Practice of Internal Auditing are included.
The syllabus features greater alignment with The IIAs Attribute Standards.
The test covers the differences between assurance and consulting engagements.
The test covers appropriate disclosure of conformance vs. nonconformance with the Standards.
The largest domain is “Governance, Risk Management, and Control,” which makes up 35%of the exam.
A portion of the test requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.

The Certified Internal Auditor® (CIA®) test is developed following best practices with the support of experts and professionals. In accordance with test development industry standards, a job analysis study is conducted with a diverse and experienced group of internal auditors to identify the essential knowledge and skills required for internal auditors.
This information is then distributed more broadly to the field through an online survey to obtain additional feedback from internal auditors around the world, to validate its importance and ensure that it reflects current internal audit practices.
Based on the results of the global job analysis study, the CIA test syllabus is developed. The test syllabus guides the development of test questions to ensure the fairness and validity of the exam.



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How Attackers Hack humans | CIA-I cheat sheet and Free PDF

one of your employees is sitting quietly on the porch of a summer season apartment over Memorial Day weekend when the annoyingly regularly occurring bloop of a text message interrupts the quiet.

"So sorry to disrupt your hard-earned weekend, but they simply became privy to an argument that could enormously prolong processing your pay," reads the textual content message from the top of the HR branch. "To address this, log into the brand new HR portal using right here link making use of your credentials."

The difficulty is, the pinnacle of HR failed to ship this. Your worker is being lured by way of a "smishing" — SMS phishing — message, which is an try and access the corporation's most sensitive counsel by means of a malicious hyperlink despatched through a text message.

here's only 1 instance of "human hacking," talked about Peter Warmka, a former CIA operative of more than twenty years and founding father of the Counterintelligence Institute, at Mandiant's Cyber defense Summit 2021 closing week. Attackers are concentrated on employees using personal counsel to get them to do things that might outcome in a protection incident.

while Warmka has retired from his job, which concerned "downright manipulation of people to facilitate the safety breach," he told attendees, he become irritated about how his former tools of exchange have been utilized in dissimilar accurate breaches. Warmka broke down how danger actors rely on soft aims, such because the company’s personal employees or third-celebration partners, to support infiltrate tough goals — corporations with techniques containing constructive consumer or worker information and proprietary tips that may have stronger defenses.

who's an Insider?distinct attack corporations have various motivations for his or her activities. crook corporations use the counsel for resale or fiscal benefit. Intelligence corporations and competitors can be after proprietary records. Activist companies could be in search of embarrassing tips to support their causes. Lone wolves might also without problems be searching for an enchanting problem.

reckoning on the possibility actor's aims, all and sundry is in danger of being focused as an insider, mentioned Warmka, writer of the booklet "Confessions of a CIA spy: The art of Human Hacking,"

Insiders have specific advice it really is delicate, and attackers target them as a result of they are often more convenient to govern. An insider may check with any person on the organizational chart — from the CEO at the properly all the method all the way down to an assistant or intern — or any one working with the firm, such as a contractor servicing the copy machines or an employee at an accounting enterprise. If the attackers have an interest in a hard goal — a Fortune 500 business — they frequently go after the vendors that list that business as a shopper.

"[Threat actors] collect as much tips as they can with the intention to maximize success and cut failure or compromise," Warmka said.

The net: A Cornucopia of Compromising InformationInformation gleaned from the gold mine it's the information superhighway will also be bad. From job evaluate websites like Glassdoor, potential hackers are capable of get specified assistance on the mind-set of sentimental objectives. personnel who suppose like they are overworked, underpaid, and underappreciated are skills insider objectives.

occasionally the enterprise is the one revealing specific details that may also be used towards it. for instance, a job posting for an IT grownup can aspect the entire techniques and databases that an organization makes use of that can be targeted for infiltration. a statement can exhibit how a company is becoming and changing and name knowledge targets and their job titles or even events and pursuits.

effortlessly typing in the identify of the enterprise alongside the phrases "employee guide" and "PDF" in a search engine can turn up a lot of pertinent counsel, Warmka said. worker manuals can display advantage applications, guidelines, and other personal advice.

businesses should be mindful of what sort of enterprise information — besides the fact that it looks absolutely benign — is attainable through outsiders and stream it to a region restrained only to personnel, reminiscent of an intranet web page.

Social Media Is a further Gold MineSocial media has a little bit of every thing: work historical past, certifications, volunteer work, political leanings, relationship statuses, and favourite books and films. pictures can also be used to verify socioeconomic fame.

Warmka said human hackers use this constructive suggestions to boost a personality assessment profile on goals "to identify both the motivations as well as vulnerabilities" of people, like training, family, and profession.

"despite the fact that they do not need to admit it, all of us have vulnerabilities," Warmka mentioned. "all of us have motivations and vulnerabilities, and these exchange over the course of their lives." 

The dark facets of their lives can also be taken competencies of, such as their addictions and vices, he pointed out, including that ego, hate, and revenge are probably the most available human emotions to control.

"each person is a unique man or woman," he mentioned. "And if they be mindful what buttons they will push, here's what a human hacker is going to leverage."

investigate, Then TrustSocial engineering strategies may also be utilized in aggregate with implied have confidence to deceive employees into thinking their payroll guidance is compromised with out questioning it. Warmka stated people are prone to human hacking because they believe in establishing believe.

"trust isn't a bad factor," he stated. "have confidence is what binds individuals collectively into functioning societies by using something within the written note or whatever thing it really is spoken. Blind trust is what can in reality be fatal. here is the believe that the human hacker is going to make the most of. they'll exploit that believe for the grand deception."

agencies can’t inform personnel what they can or can not publish on their very own social media profiles, but they can reveal employees how the advice they share publicly will also be used against them. helping personnel use privateness controls and limited settings is first rate for their own security and might help the firm, as smartly. security training may still also consist of what sort of work particulars may still not be posted on-line so as to lower the amount of assistance accessible for the attackers to mine.

The most beneficial option to fight these deceptions that may lead to safety breaches — anyway controlling the suggestions that is launched to the general public on websites and social media — is to teach personnel to verify counsel before trusting it. working towards must be larger than brief compliance videos and three-query quizzes. employees must see the value in how keeping counsel secure is more than simply an annual chore to preserve their jobs.

"The strategy has to be that [employees] remember in the event that they are the goal, they could be in danger personally," Warmka mentioned. Their very own and financial security is at stake as well as the security of their family members.

"They need to be on the grounds that that protecting themselves will immediately lift over to the organization as well," he delivered.




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