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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:
Planning the engagement (20%)
Managing the internal audit activity (20%)
Performing the engagement (40%)
Communicating engagement results and monitoring progress (20%)
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:
| Section | Weight | Objectives |
|---|---|---|
| Planning the Engagement | 20% | - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning - Understanding business processes, IT systems, and relevant regulations - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development - Risk and control identification and assessment for the engagement |
| Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - 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 - Knowledge management and information sharing across the internal audit activity - Managing financial, human, and IT resources within the internal audit function |
| Performing the Engagement | 40% | - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing IT governance, security, and control frameworks - Information gathering: interviews, observation, document review, and data analysis - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Drawing conclusions and formulating recommendations - Applying analytical approaches and process mapping techniques - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Assessing the adequacy and effectiveness of risk management and controls |
| Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring and follow-up on the resolution of engagement findings - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
