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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
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What are the requirements to take an IIA CIA Part 2 Exam?
To take the IIA CIA Part 2 Exam, you must:
Be able to complete the certification application and attest to your eligibility requirements.
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
Apply for and obtain endorsement from your local IIA Institute chapter.
Pass the required certification exam(s).
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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Performing the Engagement | 40% | - Assessing IT governance, security, and control frameworks - Drawing conclusions and formulating recommendations - Assessing compliance with laws, regulations, and organizational policies - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - 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 - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence |
| Planning the Engagement | 20% | - Understanding business processes, IT systems, and relevant regulations - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling |
| Communicating Engagement Results and Monitoring Progress | 20% | - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking - Disseminating final results to appropriate stakeholders - Reporting on the adequacy of management's corrective actions - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
| Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring - Managing financial, human, and IT resources within the internal audit function |
