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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:

SectionWeightObjectives
Planning the Engagement20%- Detailed engagement work program development
- Engagement objectives, scope, and resource allocation
- Understanding business processes, IT systems, and relevant regulations
- Coordination with stakeholders during engagement planning
- Risk and control identification and assessment for the engagement
- Engagement planning procedures including data analytics and sampling
Performing the Engagement40%- Drawing conclusions and formulating recommendations
- Applying analytical approaches and process mapping techniques
- Information gathering: interviews, observation, document review, and data analysis
- Development of engagement findings: criteria, condition, cause, and effect
- Assessing the adequacy and effectiveness of risk management and controls
- Evaluation of fraud risk and fraud-related indicators during engagements
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Root cause analysis and evaluation of evidence
- Assessing compliance with laws, regulations, and organizational policies
- Assessing IT governance, security, and control frameworks
Managing the Internal Audit Activity20%- Coordination with external auditors and other internal assurance providers
- Managing financial, human, and IT resources within the internal audit function
- Strategic role of internal audit within governance, risk management, and control
- Knowledge management and information sharing across the internal audit activity
- Risk-based audit planning and alignment with organizational strategy
- Internal audit operations: planning, organizing, directing, and monitoring
Communicating Engagement Results and Monitoring Progress20%- Monitoring and follow-up on the resolution of engagement findings
- Disseminating final results to appropriate stakeholders
- Management response and action plan tracking
- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
- Reporting on the adequacy of management's corrective actions
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Developing recommendations vs. requesting management action plans vs. collaborative approaches

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