Exam Name: Internal Audit Engagement
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning the Engagement | 20% | - Coordination with stakeholders during engagement planning - Risk and control identification and assessment for the engagement - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations |
| Topic 2: Managing the Internal Audit Activity | 20% | - Coordination with external auditors and other internal assurance providers - 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 |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Reporting on the adequacy of management's corrective actions - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Monitoring and follow-up on the resolution of engagement findings |
| Topic 4: Performing the Engagement | 40% | - Development of engagement findings: criteria, condition, cause, and effect - Applying analytical approaches and process mapping techniques - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Evaluation of fraud risk and fraud-related indicators during engagements - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Assessing compliance with laws, regulations, and organizational policies - Assessing IT governance, security, and control frameworks |
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