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IIA-CIA-Part2 exam is intended for individuals who have completed the IIA-CIA-Part1 exam and have at least one year of experience working in internal auditing or a related field. IIA-CIA-Part2 exam is also suitable for individuals who have completed a relevant degree or have other relevant professional qualifications.
IIA-CIA-Part2 exam is a part of the Certified Internal Auditor (CIA) program and is aimed at individuals who have completed the IIA-CIA-Part1 exam. IIA-CIA-Part2 exam consists of 100 multiple-choice questions and is conducted in a computer-based format. IIA-CIA-Part2 exam is divided into four sections, namely Managing the Internal Audit Activity, Planning the Engagement, Performing the Engagement, and Communicating Engagement Results.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Engagement Planning | 50% | - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations - Determine engagement objectives and scope - Develop engagement work program - Identify and assess risks relevant to the engagement |
| Information Gathering, Analysis and Evaluation | 40% | - Assess compliance with policies, standards, and requirements - Apply analytical procedures and data analysis techniques - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Use technology and audit tools effectively |
| Engagement Supervision and Communication | 10% | - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions - Coordinate with stakeholders and resolve issues - Monitor and follow up on engagement outcomes - Formulate recommendations and action plans |
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