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IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a certification offered by the Institute of Internal Auditors (IIA) to professionals who are looking to advance their careers in internal auditing. Internal Audit Engagement (IIA-CIA-Part2日本語版) certification is designed to assess the knowledge, skills, and abilities of candidates in the areas of internal audit practice, risk management, governance, and control.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Planning the Engagement20%- Engagement objectives, scope, and resource allocation
- Understanding business processes, IT systems, and relevant regulations
- Detailed engagement work program development
- Risk and control identification and assessment for the engagement
- Engagement planning procedures including data analytics and sampling
- Coordination with stakeholders during engagement planning
Topic 2: Communicating Engagement Results and Monitoring Progress20%- Disseminating final results to appropriate stakeholders
- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
- Management response and action plan tracking
- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Monitoring and follow-up on the resolution of engagement findings
- Reporting on the adequacy of management's corrective actions
Topic 3: Performing the Engagement40%- Drawing conclusions and formulating recommendations
- Evaluation of fraud risk and fraud-related indicators during engagements
- Applying analytical approaches and process mapping techniques
- Assessing compliance with laws, regulations, and organizational policies
- Assessing the adequacy and effectiveness of risk management and controls
- Assessing IT governance, security, and control frameworks
- Information gathering: interviews, observation, document review, and data analysis
- Development of engagement findings: criteria, condition, cause, and effect
- Root cause analysis and evaluation of evidence
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
Topic 4: Managing the Internal Audit Activity20%- 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
- Strategic role of internal audit within governance, risk management, and control
- Managing financial, human, and IT resources within the internal audit function
- Knowledge management and information sharing across the internal audit activity
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