Book excerpt: WILEY CIA EXAM REVIEW 2023 THE SELF-STUDY SUPPORT YOU NEED TO PASS THE CIA EXAM Part 1: Essentials of Internal Auditing Provides comprehensive coverage based on the exam syllabus, along with multiple-choice practice questions with answers and explanations Reviews the foundations for internal auditing Explains independence and objectivity, and what those mean for an internal auditor, as well as proficiency and due professional care Includes governance, risk management, and control, including new frameworks Explains fraud risks Features a glossary of CIA Exam terms—a good source for candidates preparing for and answering the exam questions Assists the CIA Exam candidate in successfully preparing for the exam Based on the CIA body of knowledge developed by The Institute of Internal Auditors (IIA), Wiley CIA Exam Review 2023 Part 1 provides a student-focused and learning-oriented experience for CIA candidates. Passing the CIA Exam on your first attempt is possible. We’d like to help. Thoroughly covers topics on the exam structure, based on the current syllabus.