Certified Internal Auditor (CIA) Part 1 – Full On-demand Study Course

1. CIA Part 1 Introduction and Exam Strategy
1.01 Introduction to Your Teacher and How Certifications can Change Your Career
1.02 CIA Certification Overview
1.03 Exam Planning
1.04 Exam Preparation, Work Experience and CPE
1.05 Exam Format and Strategy
2. Fundamental Concepts of Internal Auditing
1.06 Exam Preparation Tips & Tricks
2.01 Course Syllabus
2.02 Why Have Internal Audit
2.03 Definitions of Internal Audit, Assurance and Consulting
2.04 Exercise on Assurance and Consulting
2.05 What Internal Audit Does – Controls
2.06 What Internal Audit Does – Risk Management
2.07 What Internal Audit Does – Governance
2.08 Core Principles
2.09 International Professional Practices Framework (IPPF)
3. Independence, Objectivity and Ethics
2.10 The Standards
3.01 Organizational Independence – Definition
3.02 Organizational Independence – Reporting Structure
3.03 Organizational Independence – Measures for Independence
3.04 Organizational Independence – Interference
3.05 Organizational Independence – Functional Reporting
3.06 Organizational Independence – Administrative Reporting
3.07 Organizational Independence – Reflection on Reporting Structures
3.08 Internal Audit Charter
3.09 Code of Ethics – Integrity
3.10 Code of Ethics – Objectivity
3.11 Code of Ethics – Confidentiality
3.12 Code of Ethics – Competency
4. Due Professional Care and Proficiency
4.01 Due Professional Care and Proficiency
4.02 Due Professional Care – Coverage of Risks
4.03 Due Professional Care – Proficiency
4.04 Internal Audit Staffing
5. Quality Assurance and Improvement Program
5.01 Quality Assurance and Improvement Program
6. Internal Control
6.01 Internal Control
6.02 Internal Control – Example
6.03 The Control Environment
6.04 Functions of Controls
6.05 Other Functions of Controls
6.06 Level of Controls
6.07 Exercise on Internal Control
6.08 Control Self-Assessment
6.09 Internal Control Frameworks 1
6.10 Internal Control Frameworks 2
7. Risk Management
7.01 Risk Management – Definition
7.02 Audit Risk Model
7.03 Risk Appetite and Acceptable Risk
7.04 Risk Assessment
7.05 Risk Evaluation
7.06 Graphing Risks
7.07 Risk Responses
7.08 The Enterprise Risk Management Model
7.09 Risk Management Maturity
7.10 Emerging Risks
7.11 Internal Audit’s Role in Risk Management
7.12 Analyzing Risks
7.13 Risk Control and Acceptable Risk
7.14 Internal Audit’s Role in Risk Management
7.15 Reliance on Risk Maturity Models
7.16 Psychological Biases for Assessing Risks
7.17 Roles in the Enterprise Risk Management Model
7.18 ISO 31000 Principles
7.19 Audit Approach Based on Risk Management Maturity
7.20 Three Lines of Defense Model
7.21 Risk Assurance Mapping
8. Fraud Risks
8.01 Characteristics of Fraud
8.02 Internal Audit Fraud Responsibilities
8.03 Fraud Red Flags
8.04 The Fraud Triangle
8.05 Exercise – Classify Fraud Red Flags
8.06 Fraud Risks
8.07 Interview vs. Interrogation
8.08 5 Principles to Manage Fraud Risk
8.09 Fraud Controls
8.10 Fraud Investigation
8.11 Guidelines for Assessing Fraud Risk
8.12 What is a Forensic Auditor
8.13 Analytical Tools for Fraud Tests
9. Culture
9.01 Levels of Culture
9.02 Internal Audit’s Role in Ethics
10 Course wrap-up
9.03 Best Practices for an Ethical Climate
10.01 Topics Covered at the Proficiency Level
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1.06 Exam Preparation Tips & Tricks

Certified Internal Auditor (CIA) Part 1 – Full On-demand Study Course 1.06 Exam Preparation Tips & Tricks
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