CIA Part 1 – Internal Audit Fundamentals - Exams in 2026

About this course

2026 CIA EXAMThe CIA continues to have three parts. Not that different from the previous syllabus, Part 1 focusses mainly on the standards, and Part 2 on the internal audit process. Part 3 is a significant departure from the current syllabus and now covers managing the internal audit function. We will discuss in more detail below.Other than being updated to align to the new standards, the syllabus still includes Fraud Risk even though that falls outside the IPPF.For the exams, Part 1 continues be 125 questions to be answered in 150 minutes, with Parts 2 and 3 also unchanged at 100 questions in 120 minutes. The pass mark remains 600/750, or 80%.StandardsIt is impossible to definitively align the parts of the CIA syllabus to the IPPF as there are too many interdependent elements. The IPPF, after all, is intended to be a single framework and it is important that you keep this in mind as you study the CIA and prepare for the exams.Also remember that the Glossary forms part of the IPPF and so is also examinable as part of the CIA syllabus.CIA Part 1: Internal Audit FundamentalsThese core knowledge areas are crucial for every internal auditor to understand in order to execute their duties proficiently.Section A: Foundations of Internal Auditing draws on Domain I of the International Professional Practices Framework (IPPF), where the purpose statement of internal auditing is found. Section A then references Domain III, focusing on Principles 6, 7, and 8, though these areas are covered briefly and do not require an in-depth understanding.Section B: Ethics and Professionalism encompasses the entirety of Domain II, covering integrity, objectivity, competency, due professional care, and confidentiality.Section C: Governance, Risk Management, and Control reflects Standard 9.1 of Domain IV, rather than Domain III.Section D: Fraud Risks is somewhat of an anomaly as it does not directl