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VideoCIA Part 1 Exam Guide 2026: Internal Audit FundamentalsThis exam ArticleCIA Part 1 Exam Guide 2026: Internal Audit Fundamentals28 min read ArticleCIA Part 1 GIAS Question Strategy: Ethics, Objectivity, and Governance (2026)14 min read

Exam Review

Key Facts: CIA Part 1 Exam

30 days

Retake Wait

IIA Candidate Handbook

125 Qs

Exam Questions

2h 30m time limit

600/750

Passing Score

Scaled scoring

220K+

CIAs Worldwide

IIA, 170 countries

$310-445

Exam Fee

IIA member/non-member

4 Domains

2025 Syllabus

2025 syllabus, May 2025

CIA Part 1 (Internal Audit Fundamentals) has 125 multiple-choice questions in 150 minutes and is delivered at Pearson VUE test centers. The 2025 syllabus covers four sections: Foundations of Internal Auditing (35%), Ethics and Professionalism (20%), Governance/Risk Management/Control (30%), and Fraud Risks (15%). A scaled score of 600 on a 250-750 scale is required to pass. More than 220,000 CIAs from 170 countries hold the credential.

Sample CIA Part 1 Practice Questions

Try these sample questions to review concepts for the CIA Part 1 exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 204+ question experience with AI tutoring.

1According to Domain I of the Global Internal Audit Standards, what is the purpose of internal auditing?

A.To ensure compliance with all applicable laws and regulations

B.To strengthen the organization's ability to create, protect, and sustain value by providing independent, risk-based, and objective assurance, advice, insight, and foresight

C.To detect and prevent fraud within the organization

D.To prepare financial statements for external reporting

Explanation: Domain I of the 2024 Global Internal Audit Standards states that internal auditing strengthens the organization's ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight. While compliance, fraud detection, and financial reporting may be part of engagements, they are not the overall purpose.

2Which board-approved document records the internal audit function's mandate, that is, its authority, role, and responsibilities?

A.The organizational bylaws

B.The internal audit charter

C.The annual audit plan

D.The board resolution

Explanation: Under Standards 6.1 and 6.2, the mandate is internal audit's authority, role, and responsibilities, and the CAE must document or reference it in the internal audit charter, which the board approves. The charter also states the function's organizational position and reporting relationships. The annual audit plan outlines specific engagements but does not set the mandate.

3What is the primary difference between assurance and advisory services provided by internal audit?

A.Assurance services are mandatory, while advisory services are optional

B.Assurance services involve the internal auditor providing an objective assessment, while advisory services involve providing advice without assuming management responsibility

C.Assurance services focus on financial matters, while advisory services focus on operational matters

D.Assurance services are performed only for the board, while advisory services are performed only for management

Explanation: Assurance services involve the internal auditor providing an independent, objective assessment of evidence to provide an opinion or conclusion about a subject matter. Advisory services involve providing advice, counsel, or recommendations without the internal auditor assuming management responsibility. The key distinction is the nature of the engagement and the role the internal auditor plays.

4To whom should the Chief Audit Executive (CAE) functionally report to maintain organizational independence?

A.The Chief Executive Officer (CEO)

B.The Chief Financial Officer (CFO)

C.The board or audit committee

D.The General Counsel

Explanation: For organizational independence, the CAE should functionally report to the board or audit committee. This reporting structure ensures that the internal audit function has the authority and independence needed to fulfill its responsibilities objectively. Administrative reporting may be to the CEO, but functional reporting to the board is essential for independence.

5What does due professional care require of internal auditors?

A.To guarantee that no fraud exists in the organization

B.To apply the care and skill expected of a reasonably prudent and competent internal auditor

C.To audit every area of the organization annually

D.To obtain professional certifications in all business disciplines

Explanation: Due professional care requires internal auditors to apply the care and skill expected of a reasonably prudent and competent internal auditor. It does not require absolute assurance or imply infallibility. Due professional care includes exercising professional skepticism, maintaining objectivity, and applying appropriate audit procedures.

6Which of the following is a required component of an internal audit charter?

A.Detailed procedures for conducting audit tests

B.A list of all audit staff and their qualifications

C.The internal audit function's position within the organization and its authority

D.The annual budget for the internal audit function

Explanation: Standard 6.2 requires the charter to specify, at a minimum, the Purpose of Internal Auditing, the commitment to the Global Internal Audit Standards, the mandate (including the scope and types of services and the board's responsibilities and expectations regarding management's support), and the function's organizational position and reporting relationships. Unrestricted access is among the other topics the Standards suggest considering. The board approves the charter. Detailed procedures, staff lists, and budgets are operational matters that do not belong in the charter.

7An internal auditor has been asked to advise management on the design of a new accounts payable system. What type of service is this?

A.Assurance service

B.Advisory service

C.Compliance service

D.Investigative service

Explanation: Advising management on the design of a new system is an advisory service; the Standards' examples of advisory services include advising on the design and implementation of new policies, processes, systems, and products. The auditor must not take on management responsibilities such as designing, implementing, or approving the system. If internal audit later provides assurance on the same area, the CAE must confirm the advisory work did not impair objectivity and assign auditors so that individual objectivity is managed.

8The Chief Audit Executive (CAE) reports administratively to the CEO and functionally to the audit committee. Which statement is TRUE regarding this reporting relationship?

A.This structure provides both independence and organizational alignment

B.This structure violates The IIA Standards because the CAE must report only to the board

C.Administrative reporting to the CEO impairs the CAE's independence

D.Functional reporting to the audit committee is optional under The IIA Standards

Explanation: The dual reporting relationship (functional to the board/audit committee and administrative to the CEO) is the recommended structure that provides both independence (through board reporting) and organizational alignment (through administrative reporting). This structure allows the CAE to remain independent while maintaining appropriate organizational integration.

9Which of the following would NOT impair the independence of the internal audit function?

A.The CAE's compensation is tied to the company's net income

B.The CAE reports functionally to the audit committee

C.The CFO approves the internal audit plan and budget

D.The CAE has operational responsibilities for the procurement function

Explanation: Functional reporting to the audit committee is how the Standards protect independence, so it does not impair it. Tying the CAE's pay to net income, letting the CFO approve the internal audit plan and budget (which the board approves under the Standards), and giving the CAE operational responsibility for procurement all threaten the function's independence.

10What is the purpose of the Quality Assurance and Improvement Program (QAIP)?

A.To ensure all auditors obtain professional certifications

B.To provide reasonable assurance that internal audit activity conforms with The IIA Standards and continuously improves

C.To evaluate the performance of individual audit clients

D.To assess the financial results of the organization

Explanation: The QAIP is designed to provide reasonable assurance that the internal audit function conforms with the Global Internal Audit Standards (the 2024 Standards that took effect January 9, 2025) and that the function continuously improves. The QAIP includes both ongoing and periodic internal assessments and an external assessment at least once every five years.

About the CIA Part 1 Exam

CIA Part 1, Internal Audit Fundamentals, covers foundations of internal auditing (35%), ethics and professionalism (20%), governance/risk management/control (30%), and fraud risks (15%). This is the first of three parts required for the Certified Internal Auditor designation, the globally recognized credential for internal auditors.

Exam sponsor: The Institute of Internal Auditors (IIA) / Pearson VUE. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Questions

125 questions

Time Limit

2 hours 30 minutes

Passing Score

600/750 (scaled)

Exam / Certification Fees

$310 (IIA members) / $445 (non-members)

Exam sponsor website

Reported exam pass rate: Not published by the IIA. The IIA does not publish a Part 1 pass rate. Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

35%

Foundations of Internal Auditing

Purpose of internal auditing, mandate and charter, assurance vs advisory services, independence of the internal audit function, Three Lines Model

20%

Ethics and Professionalism

Integrity, objectivity and impairments, competency and CPD, due professional care and professional skepticism, confidentiality (GIAS Domain II, which replaced the IIA Code of Ethics)

30%

Governance, Risk Management, and Control

Organizational governance, risk management, risk appetite, COSO framework, internal controls, control activities

15%

Fraud Risks

Fraud triangle, types of fraud, fraud risk assessment, prevention, detection, investigation, red flags

Preparing for the CIA Part 1 Exam

What You Need to Know

Passing score: 600/750 (scaled)
Exam length: 125 questions
Time limit: 2 hours 30 minutes
Exam / certification fees: $310 (IIA members) / $445 (non-members) Official sources

Using Our Practice Resources

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CIA Part 1: Suggested Study Strategy

1Study the Global Internal Audit Standards' Domain I (Purpose), Domain II (Ethics and Professionalism) and Domain III (Governing the Internal Audit Function); the numbered 2017 Standards (1000-1300 series) are superseded

2Know the five principles of Domain II, Ethics and Professionalism, which replaced the IIA Code of Ethics: integrity, objectivity, competency, due professional care, and confidentiality

3Understand the difference between assurance and advisory (consulting) services

4Study the COSO Internal Control Framework: 5 components and 17 principles

5Know the fraud triangle as the syllabus names it: motivation (pressure), opportunity, and rationalization

6Practice with exam-style scenario questions and review every miss by syllabus section

7Focus on the 35% Foundations domain first, as it carries the most weight

Frequently Asked Questions

How soon can I retake CIA Part 1 if I fail?

The earliest you can retake a failed CIA exam is 30 days after the date you last took it, with a new registration and exam fee. The IIA allows up to eight attempts during your program eligibility window, and you have three years from approval into the CIA program to complete all requirements.

How many questions are on the CIA Part 1 exam?

The CIA Part 1 exam contains 125 multiple-choice questions. You have 150 minutes (2.5 hours) to complete the exam. The questions are distributed across four domains: Foundations (35%), Ethics (20%), Governance/Risk/Control (30%), and Fraud Risks (15%).

What changed in the 2025 CIA Part 1 syllabus?

The 2025 CIA syllabus (introduced in English in May 2025) renamed Part 1 from Essentials of Internal Auditing to Internal Audit Fundamentals and reorganized it from six domains to four: Foundations of Internal Auditing (35%), Ethics and Professionalism (20%), Governance/Risk Management/Control (30%), and Fraud Risks (15%). Independence moved into Foundations, objectivity, competency and due professional care moved into Ethics and Professionalism, and the quality assurance and improvement program (QAIP) moved to Part 3.

How hard is the CIA Part 1 exam?

CIA Part 1 gives you 150 minutes for 125 questions, about 72 seconds each, and a scaled score of 600 on a 250-750 scale is needed to pass. Many syllabus objectives ask you to interpret, assess, analyze, or evaluate rather than only recall, so practice applying the 2024 Global Internal Audit Standards, governance, risk, control, and fraud concepts to workplace scenarios.

What is the CIA passing score?

The CIA exam uses a scaled scoring system from 250 to 750. A passing score is 600 or higher. The IIA sends one official result within three weeks of your exam date. A passing report shows only that you passed, with no number; a failing report shows your scaled score and the syllabus areas where you need to improve. There is no penalty for incorrect answers, so answer every question.

How should I plan my CIA Part 1 study time?

Plan by section weight: Foundations of Internal Auditing (35%) and Governance, Risk Management, and Control (30%) carry the most questions. Study the Global Internal Audit Standards' Domain I (Purpose of Internal Auditing), Domain II (Ethics and Professionalism) and Domain III (Governing the Internal Audit Function), plus the COSO internal control and enterprise risk management frameworks, and use practice questions to find your weakest sections.