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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.
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 Exam is a globally recognized certification exam. The IIA have continuously updated the content of the exam to meet the requirements of the certification exam. It has become a requirement by many employers to hire new employees or promote current employees who have passed this exam in order to ensure that they are able to use the latest technology and skills.
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IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Managing the Internal Audit Activity | 20% | - Internal audit operations: planning, organizing, directing, and monitoring - Risk-based audit planning and alignment with organizational strategy - Managing financial, human, and IT resources within the internal audit function - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers |
| Performing the Engagement | 40% | - Assessing the adequacy and effectiveness of risk management and controls - Drawing conclusions and formulating recommendations - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Applying analytical approaches and process mapping techniques - Evaluation of fraud risk and fraud-related indicators during engagements - Development of engagement findings: criteria, condition, cause, and effect - Assessing IT governance, security, and control frameworks - Information gathering: interviews, observation, document review, and data analysis - Root cause analysis and evaluation of evidence - Assessing compliance with laws, regulations, and organizational policies |
| Planning the Engagement | 20% | - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation |
| Communicating Engagement Results and Monitoring Progress | 20% | - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Disseminating final results to appropriate stakeholders - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
