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The Certified Internal Auditor (IIA CIA Part 2) exam is a certification exam that provides an opportunity to individuals who want to pursue their careers in the field of internal auditing. This certification exam is offered by the Institute of Internal Auditors (IIA). The main objective of this certification is to provide professional recognition and knowledge to the individuals with the purpose of increasing their understanding of internal auditing. IIA CIA Part 2 exam dumps are designed to help individuals prepare for this certification exam.
The Certified Internal Auditor (IIA CIA Part 2) exam is divided into three parts. Each part covers different concepts and ideas related to internal auditing such as audit process, conduct, internal control, risk assessment, monitoring activities, and reporting processes.
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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
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The CIA outweighs the competition because it gives you a significant edge over others who are trying to advance their careers.
With The IIA's rigorous standards for professional competence, earning the CIA demonstrates to employers and clients alike that you possess the knowledge and skill set necessary to perform effectively in your position as an internal auditor.
The CIA designation offers its holders a greater chance of promotion and salary increase, as well as an advantage over other candidates when applying for jobs.
Certification is the original and most trusted name in internal auditing.
Certified Internal Auditors receive recognition from employers as valuable members of their organizations who can add value by managing risk and adding assurance to what can otherwise be considered an uncertain environment.
As a certified internal auditor, you will have increased credibility with senior management and other stakeholders because you are certified by the world's largest professional association dedicated to advancing the practice of internal auditing.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Communicating Engagement Results and Monitoring Progress | 20% | - Management response and action plan tracking - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
| Performing the Engagement | 40% | - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Information gathering: interviews, observation, document review, and data analysis - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks - Applying analytical approaches and process mapping techniques - Drawing conclusions and formulating recommendations - Root cause analysis and evaluation of evidence - Assessing the adequacy and effectiveness of risk management and controls |
| Planning the Engagement | 20% | - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement - Coordination with stakeholders during engagement planning - Detailed engagement work program development - Engagement planning procedures including data analytics and sampling |
| Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Internal audit operations: planning, organizing, directing, and monitoring |
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