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IIA-CIA-Part2 certification exam is a computer-based test, consisting of 100 multiple-choice questions. Candidates have two and a half hours to complete the exam, and a passing score of 600 or higher out of 750 is required to obtain the certification. IIA-CIA-Part2 exam is available in multiple languages and can be taken at any Pearson VUE test center globally. Upon passing the exam, candidates receive the Practice of Internal Auditing certification, which is valid for three years, after which a recertification process is required to maintain the certification.
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IIA-CIA-Part2 (Practice of Internal Auditing) Certification Exam is a challenging but rewarding exam that can help internal auditors advance their careers and achieve recognition for their skills and knowledge. With the right preparation and dedication, candidates can successfully pass the exam and earn the prestigious CIA certification.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA-CIA-Part2 certification exam is a critical step for individuals seeking to advance their career in the field of internal auditing. IIA-CIA-Part2 exam covers various topics that are essential for providing effective and efficient audit services to organizations. Passing the exam and earning the certification demonstrates an individual's competence in internal auditing practices and is highly regarded by employers.
| Section | Weight | Objectives |
|---|---|---|
| Performing the Engagement | 40% | - Applying analytical approaches and process mapping techniques - Assessing IT governance, security, and control frameworks - Drawing conclusions and formulating recommendations - Root cause analysis and evaluation of evidence - Development of engagement findings: criteria, condition, cause, and effect - Information gathering: interviews, observation, document review, and data analysis - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing compliance with laws, regulations, and organizational policies - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing the adequacy and effectiveness of risk management and controls |
| Managing the Internal Audit Activity | 20% | - Managing financial, human, and IT resources within the internal audit function - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Knowledge management and information sharing across the internal audit activity - Internal audit operations: planning, organizing, directing, and monitoring - Risk-based audit planning and alignment with organizational strategy |
| Communicating Engagement Results and Monitoring Progress | 20% | - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Reporting on the adequacy of management's corrective actions - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking |
| Planning the Engagement | 20% | - Detailed engagement work program development - Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement |
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