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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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The Average salary of different countries of IIA CIA Part 2 professionals:
India - INR 5,55,735
UK - Pounds 58,845
United States - USD 87,000
To take the IIA CIA Part 2 Exam, you must:
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
Apply for and obtain endorsement from your local IIA Institute chapter.
Pass the required certification exam(s).
Be able to complete the certification application and attest to your eligibility requirements.
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - 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 - Risk-based audit planning and alignment with organizational strategy |
| Topic 2: Performing the Engagement | 40% | - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Development of engagement findings: criteria, condition, cause, and effect - Assessing the adequacy and effectiveness of risk management and controls - Root cause analysis and evaluation of evidence - Assessing IT governance, security, and control frameworks - Drawing conclusions and formulating recommendations - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Information gathering: interviews, observation, document review, and data analysis - Assessing compliance with laws, regulations, and organizational policies |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders |
| Topic 4: Planning the Engagement | 20% | - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning - Detailed engagement work program development |
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