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Last Updated: Sep 30, 2026
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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-JPN 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 exam, also known as the Practice of Internal Auditing, is one of the exams offered by the Institute of Internal Auditors (IIA) as part of their Certified Internal Auditor (CIA) certification program. IIA-CIA-Part2-JPN exam covers a range of topics related to the practice of internal auditing, including risk management, governance, and internal control. The IIA-CIA-Part2 exam is designed to test the knowledge and skills of candidates who wish to demonstrate their expertise in internal auditing.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
| Section | Weight | Objectives |
|---|---|---|
| Planning the Engagement | 20% | - Understanding business processes, IT systems, and relevant regulations - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development - Coordination with stakeholders during engagement planning - Risk and control identification and assessment for the engagement |
| Performing the Engagement | 40% | - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Applying analytical approaches and process mapping techniques - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks - Drawing conclusions and formulating recommendations - Development of engagement findings: criteria, condition, cause, and effect - 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 - Internal audit operations: planning, organizing, directing, and monitoring - 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 |
| Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans |
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