The Certified Internal Auditor (CIA) exam is divided into three parts, each focusing on different aspects of internal auditing. Here's a brief overview of the differences between Part 1 and Part 3:
- IIA IIA-CIA-Part1 Exam: The IIA IIA-CIA-Part1 Exam emphasizes the fundamental principles and standards of internal auditing. It covers the definition, mission, independence, objectivity, and quality assurance of internal auditing, as well as governance, risk management, and fraud risk.
- IIA IIA-CIA-Part3 Exam: The IIA IIA-CIA-Part3 Exam focuses on the broader business knowledge necessary for internal auditors. It includes topics such as financial management, information technology, and organizational behavior, highlighting the application of these concepts within the internal audit function.