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To take the IIA CIA Part 2 Exam, you must:
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
Pass the required certification exam(s).
Apply for and obtain endorsement from your local IIA Institute chapter.
Be able to complete the certification application and attest to your eligibility requirements.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing the Engagement | 40% | - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements |
| Topic 2: Planning the Engagement | 20% | - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations |
| Topic 3: Managing the Internal Audit Activity | 20% | - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity |
| Topic 4: Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Reporting on the adequacy of management's corrective actions - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
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