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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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The IIA CIA Part 2 is the second part of the International Institute of Aviation and Communication (IIAC) certification test. This test is given every year to aviation pilots and flight engineers from around the world to ensure that they are qualified enough to teach international students how to fly in different countries.
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IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing the Engagement | 40% | - Assessing compliance with laws, regulations, and organizational policies - Assessing IT governance, security, and control frameworks - Development of engagement findings: criteria, condition, cause, and effect - Drawing conclusions and formulating recommendations - Information gathering: interviews, observation, document review, and data analysis - 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 - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls |
| Topic 2: Managing the Internal Audit Activity | 20% | - Internal audit operations: planning, organizing, directing, and monitoring - Risk-based audit planning and alignment with organizational strategy - 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 - Coordination with external auditors and other internal assurance providers |
| Topic 3: Planning the Engagement | 20% | - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations - Detailed engagement work program development - Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation |
| Topic 4: Communicating Engagement Results and Monitoring Progress | 20% | - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions |
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