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IIA-CIA-Part2 Certification Exam covers a wide range of topics related to the practice of internal auditing. These topics include risk management, internal control, fraud detection, legal and regulatory compliance, and communication skills. IIA-CIA-Part2 exam is divided into multiple-choice questions, which test the candidate's knowledge of these topics. Candidates are required to pass the exam with a minimum score of 600 on a scale of 250-750.
IIA IIA-CIA-Part2 Exam Syllabus Topics:
| Topic | Details |
|---|
| Topic 1 | - Identify sources of potential engagements
- Describe policies and procedures for the planning, organizing, directing
|
| Topic 2 | - Identify significant risk exposures and control and governance issues
- Interpret the types of consulting engagements
|
| Topic 3 | - Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment
- Communicating and Reporting to Senior Management and the Board
|
| Topic 4 | - Interpret administrative activities
- Use computerized audit tools and techniques
- Recognize that the chief audit executive communicates the annual audit plan to senior management
|
| Topic 5 | - Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors
- Plan the engagement to assure identification of key risks and controls Proficient
|
| Topic 6 | - Determine engagement procedures and prepare the engagement work program
- Establishing a Risk-based Internal Audit Plan
|
| Topic 7 | - Prepare workpapers and documentation of relevant information to support conclusions and engagement results
- Determine the level of staff and resources needed for the engagement
|
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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