CIA Preparation Course – Part 1 Internal Audit Fundamentals

Programm

Exam Preparation and Practical Application

• Structured analysis of CIA Part 1 exam-style questions and answer options
• Application of key concepts to practical audit scenarios
• Review of core topics, common pitfalls and individual exam strategies

Module 1: Foundations of Internal Auditing

• Purpose, mandate, authority and responsibilities of the internal audit function
• Global Internal Audit Standards, internal audit charter, independence and objectivity
• Assurance and advisory services and the role of Internal Audit within the Three Lines Model

Module 2: Ethics and Professionalism

• Integrity, objectivity, confidentiality and professional behaviour
• Due professional care, professional scepticism and required competencies
• Ethical decision-making and managing potential impairments to objectivity

Module 3: Governance, Risk Management and Control

• Governance structures, organisational culture and responsibilities
• Risk types, risk appetite, risk tolerance and risk responses
• Internal control concepts, design, effectiveness and relevant control frameworks

Module 4: Fraud Risks

• Fraud risks, common fraud schemes and the fraud triangle
• Fraud prevention, detection, red flags and risk assessment
• Internal Audit’s role in fraud risk management and investigations

Das können Sie nach dem Seminarbesuch

• understand and classify the key topics of CIA Part 1 and the relevant requirements of the Global Internal Audit Standards
• apply key concepts to practical situations and systematically analyse exam-style questions
• identify common pitfalls, assess your individual knowledge gaps and structure your further exam preparation