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Test Detail:
The IIA-CIA-Part1 exam, also known as Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control, is administered by the Institute of Internal Auditors (IIA). This exam is designed to assess the knowledge and skills of individuals in the field of internal auditing. Here is a detailed description of the test, including the number of questions and time allocation, course outline, exam objectives, and exam syllabus.

Number of Questions and Time:
The IIA-CIA-Part1 exam consists of multiple-choice questions. The number of questions and time allocation for the exam are as follows:

- Number of Questions: Approximately 125
- Time: 2.5 hours (150 minutes)

Course Outline:
The IIA-CIA-Part1 exam covers various subjects related to the role of internal audit in governance, risk, and control. The course outline typically includes the following key areas:

1. Mandatory Guidance:
- Understanding the International Professional Practices Framework (IPPF)
- Familiarity with the Code of Ethics and the Standards for the Professional Practice of Internal Auditing

2. Internal Control and Risk:
- Knowledge of internal control frameworks (e.g., COSO, COBIT)
- Understanding risk management concepts and techniques

3. Conducting Internal Audit Engagements:
- Planning, executing, and communicating the results of internal audit engagements
- Applying sampling methodologies and data analysis techniques

4. Fraud Risks and Controls:
- Identifying and assessing fraud risks
- Understanding fraud prevention, detection, and response measures

5. Governance and Business Ethics:
- Knowledge of governance structures and processes
- Understanding business ethics principles and practices

Exam Objectives:
The IIA-CIA-Part1 exam aims to evaluate candidates' understanding of the role of internal audit in governance, risk, and control. The key objectives of the exam include:

1. Knowledge of Internal Audit Role:
- Understanding the purpose, authority, and responsibility of the internal audit function
- Familiarity with the professional standards and guidelines governing internal auditing

2. Internal Control and Risk Management:
- Understanding the principles of internal control and their application
- Knowledge of risk management concepts and techniques

3. Conducting Internal Audit Engagements:
- Ability to plan, execute, and communicate the results of internal audit engagements
- Applying appropriate sampling methodologies and data analysis techniques

4. Fraud Risks and Controls:
- Ability to identify and assess fraud risks
- Knowledge of fraud prevention, detection, and response measures

5. Governance and Business Ethics:
- Understanding governance structures and processes and their impact on internal audit
- Knowledge of business ethics principles and practices

Exam Syllabus:
The IIA-CIA-Part1 exam syllabus outlines the specific knowledge areas and subjects that candidates need to be familiar with to successfully pass the exam. The syllabus covers the following content areas:

1. Mandatory Guidance (35-45%)
2. Internal Control and Risk (25-35%)
3. Conducting Internal Audit Engagements (28-38%)
4. Fraud Risks and Controls (5-15%)
5. Governance and Business Ethics (5-15%)

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