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45 structured study articles across every CIA sitting — weights, traps, stem patterns, and practice loops.
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45
Sittings
3
Per sitting
15
Format
Structured blocks
Part 1 - Internal Audit Fundamentals(15 topics)
Standards, ethics, governance, risk, control, and fraud fundamentals. 125 questions in 150 minutes.
- Foundations of Internal AuditingFoundations of Internal Auditing has a published allocation of 35% in Part 1 - Internal Audit Fundamentals: treat it as a decision rule plus timed practice, not vocabulary alone. Standards, ethics, governance, risk, control, and fraud fundamentals. 125 questions in 150 minutes.
- Ethics and ProfessionalismEthics and Professionalism has a published allocation of 20% in Part 1 - Internal Audit Fundamentals: treat it as a decision rule plus timed practice, not vocabulary alone. Standards, ethics, governance, risk, control, and fraud fundamentals. 125 questions in 150 minutes.
- Governance, Risk Management, and ControlGovernance, Risk Management, and Control has a published allocation of 30% in Part 1 - Internal Audit Fundamentals: treat it as a decision rule plus timed practice, not vocabulary alone. Standards, ethics, governance, risk, control, and fraud fundamentals. 125 questions in 150 minutes.
- Fraud RisksFraud Risks has a published allocation of 15% in Part 1 - Internal Audit Fundamentals: treat it as a decision rule plus timed practice, not vocabulary alone. Standards, ethics, governance, risk, control, and fraud fundamentals. 125 questions in 150 minutes.
- IIA Standards Scenario MappingPart 1 fundamentals: map a scenario to the applicable Standard or principle — not memorised numbers alone.
- Independence and Objectivity ThreatsEthics-and-professionalism stems that ask which safeguard applies when independence is threatened.
- Governance Roles and Assurance LinesBoard, management, and internal audit roles inside Part 1 governance weight.
- ERM and Control Framework IntegrationHow risk and control frameworks interact in Part 1 scenario questions.
- Fraud Risk Indicators and ResponsesFraud-risk domain drills — indicators, responsibilities, and escalation paths.
- Assurance vs Consulting Engagement TypesEngagement-type distinctions that change objectivity and scope answers on Part 1.
- Code of Ethics Application CasesIntegrity, objectivity, confidentiality, and competency applied to messy workplace facts.
- Control Types Preventive vs DetectiveClassify controls correctly before recommending testing or reliance approaches.
- Organizational Independence StructuresReporting lines that protect or impair organisational independence — a Part 1 frequent miss.
- Risk Appetite vs Risk Tolerance LanguagePrecise governance language that Part 1 stems use to distinguish appetite, tolerance, and capacity.
- Foundations Practice Mixed SetsMixed Standards/ethics/governance sets that mirror Part 1’s 125-question pace.
Part 2 - Internal Audit Engagement(15 topics)
How engagements are planned, performed, supervised, and communicated. 100 questions in 120 minutes.
- Engagement PlanningEngagement Planning has a published allocation of 50% in Part 2 - Internal Audit Engagement: treat it as a decision rule plus timed practice, not vocabulary alone. How engagements are planned, performed, supervised, and communicated. 100 questions in 120 minutes.
- Information Gathering, Analysis, and EvaluationInformation Gathering, Analysis, and Evaluation has a published allocation of 40% in Part 2 - Internal Audit Engagement: treat it as a decision rule plus timed practice, not vocabulary alone. How engagements are planned, performed, supervised, and communicated. 100 questions in 120 minutes.
- Engagement Supervision and CommunicationEngagement Supervision and Communication has a published allocation of 10% in Part 2 - Internal Audit Engagement: treat it as a decision rule plus timed practice, not vocabulary alone. How engagements are planned, performed, supervised, and communicated. 100 questions in 120 minutes.
- Risk-Based Engagement ScopingPart 2 planning weight — scope, objectives, and resources before fieldwork techniques.
- Engagement Objectives and CriteriaWrite clear objectives and criteria so evaluation questions have an anchor.
- Sampling and Evidence EvaluationInformation gathering domain — sufficiency and appropriateness of engagement evidence.
- Analytical Procedures in EngagementsWhen analytics replace or supplement detailed testing inside Part 2 evaluation weight.
- Interview and Walkthrough TechniquesInformation-gathering skills that Part 2 stems embed in scenario form.
- Engagement Workpaper QualityWhat supervision looks for in workpapers — Part 2 supervision-and-communication cues.
- Communicating Engagement Results DraftsDraft findings that are criteria-linked, evidence-supported, and actionable.
- Supervision Review Notes DrillResponding to review notes — a practical Part 2 supervision skill under exam scenarios.
- Scope Limitation DocumentationHow to document and communicate scope limitations without overstating assurance.
- Engagement Resource BudgetingStaffing and timing decisions inside the 50% planning weight band.
- Criteria Selection for Soft ControlsChoosing evaluable criteria when the subject is culture or soft controls.
- Part 2 Timed Mixed Planning SetsTimed sets that overweight planning stems the way the 2025 syllabus does.
Part 3 - Internal Audit Function(15 topics)
Running the internal audit function: operations, planning, quality, and engagement results monitoring. 100 questions in 120 minutes.
- Internal Audit OperationsInternal Audit Operations has a published allocation of 25% in Part 3 - Internal Audit Function: treat it as a decision rule plus timed practice, not vocabulary alone. Running the internal audit function: operations, planning, quality, and engagement results monitoring. 100 questions in 120 minutes.
- Internal Audit PlanInternal Audit Plan has a published allocation of 15% in Part 3 - Internal Audit Function: treat it as a decision rule plus timed practice, not vocabulary alone. Running the internal audit function: operations, planning, quality, and engagement results monitoring. 100 questions in 120 minutes.
- Quality of the Internal Audit FunctionQuality of the Internal Audit Function has a published allocation of 15% in Part 3 - Internal Audit Function: treat it as a decision rule plus timed practice, not vocabulary alone. Running the internal audit function: operations, planning, quality, and engagement results monitoring. 100 questions in 120 minutes.
- Engagement Results and MonitoringEngagement Results and Monitoring has a published allocation of 45% in Part 3 - Internal Audit Function: treat it as a decision rule plus timed practice, not vocabulary alone. Running the internal audit function: operations, planning, quality, and engagement results monitoring. 100 questions in 120 minutes.
- Internal Audit Strategic Plan InputsPart 3 function-level planning — link risk assessment to the internal audit plan.
- QAIP Design and ReportingQuality assurance and improvement program elements under Part 3 quality weight.
- Engagement Results Monitoring SystemsFollow-up and monitoring processes that dominate 2025 Part 3 results weight.
- Board Reporting Pack ContentsWhat CAEs report to the board — Part 3 operations and results themes combined.
- Resource Management for the FunctionHiring, outsourcing, and competency management inside Part 3 operations weight.
- Coordination with Other Assurance ProvidersRelying on and coordinating with external audit and other assurance functions.
- Performance Metrics for Internal AuditFunction KPIs that measure quality and impact without distorting independence.
- Issue Aging and Escalation PathsMonitoring open issues — aging, escalation, and residual risk acceptance.
- Policies and Procedures Manual UpdatesWhen methodology updates are required after Standards or organisational change.
- Assurance Map MaintenanceKeeping an assurance map current so the internal audit plan stays risk-aligned.
- Part 3 Mixed Function-Level SetsMixed operations/plan/quality/results sets that match the 2025 Part 3 emphasis.
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The CIA is the globally recognised certification for internal auditors. Under the 2025 syllabus, three parts move from fundamentals and standards, through engagement practice, to running and improving the internal audit function.
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