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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risks | 15% | - Fraud concepts and types
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Internal control
|
| Topic 3: Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing
|
| Topic 4: Ethics and Professionalism | 20% | - Professional conduct and due care
|
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