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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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Certification is the original and most trusted name in internal auditing.
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Certified Internal Auditors receive recognition from employers as valuable members of their organizations who can add value by managing risk and adding assurance to what can otherwise be considered an uncertain environment.
As a certified internal auditor, you will have increased credibility with senior management and other stakeholders because you are certified by the world's largest professional association dedicated to advancing the practice of internal auditing.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Identify and assess risks relevant to the engagement - Develop engagement work program |
| Engagement Supervision and Communication | 10% | - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers |
| Information Gathering, Analysis and Evaluation | 40% | - Apply analytical procedures and data analysis techniques - Gather and verify relevant information and evidence - Use technology and audit tools effectively - Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness |
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