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Last Updated: Oct 13, 2026
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The Practice of Internal Auditing exam covers a wide range of topics that are essential for internal auditors to understand, including the internal audit activity's role in governance, risk management, and control; conducting internal audit engagements; fraud risk and control; and governance and management of the internal audit activity. IIA-CIA-Part2-KR exam consists of 100 multiple-choice questions that must be completed within two hours and 30 minutes, and it is available in several languages. Candidates who pass the exam demonstrate their expertise in internal auditing and their commitment to professional development, making them more competitive in the job market.
IIA-CIA-Part2 exam is designed by the Institute of Internal Auditors (IIA) and is an important certification for individuals who wish to pursue a career in the field of internal auditing. IIA-CIA-Part2-KR exam is known as the Practice of Internal Auditing and is one of the three exams required to become a Certified Internal Auditor (CIA).
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Establish engagement criteria and resource requirements - Develop engagement work program - Determine engagement objectives and scope - Identify and assess risks relevant to the engagement |
| Topic 2: Engagement Supervision and Communication | 10% | - Coordinate with stakeholders and resolve issues - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes |
| Topic 3: Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness - Apply analytical procedures and data analysis techniques - Gather and verify relevant information and evidence |
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