Exam Name: Internal Audit Engagement
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Certification Topics of IIA CIA Part 2 Exam
IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.
The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Performing the engagement (40%)
Communicating engagement results and monitoring progress (20%)
Planning the engagement (20%)
Managing the internal audit activity (20%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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What format is the IIA CIA Part 2 Exam?
The passing score: 70%
Number of Questions: 100 questions
Time Duration: 120 mins
Format : multiple-choice
Languages: English
IIA IIA-CIA-Part2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Planning the Engagement | 20% | - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement - Detailed engagement work program development - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning |
| Performing the Engagement | 40% | - Drawing conclusions and formulating recommendations - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Assessing the adequacy and effectiveness of risk management and controls - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Assessing IT governance, security, and control frameworks - Development of engagement findings: criteria, condition, cause, and effect |
| Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity |
| Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Management response and action plan tracking - Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
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