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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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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.
Be able to complete the certification application and attest to your eligibility requirements.
Apply for and obtain endorsement from your local IIA Institute chapter.
Pass the required certification exam(s).
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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You can register for your exam at the Pearson VUE website. You will need to create a profile with Pearson VUE and provide payment information prior to scheduling your exam. Once you have created your profile, you may register for your exam at any time.
The IIA CIA Part 2 Exam fee of member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is USD 180.
| Section | Weight | Objectives |
|---|---|---|
| Performing the Engagement | 40% | - Evaluation of fraud risk and fraud-related indicators during engagements - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks - Root cause analysis and evaluation of evidence - Drawing conclusions and formulating recommendations - Assessing compliance with laws, regulations, and organizational policies - Assessing the adequacy and effectiveness of risk management and controls - Information gathering: interviews, observation, document review, and data analysis - Development of engagement findings: criteria, condition, cause, and effect - Applying analytical approaches and process mapping techniques |
| Managing the Internal Audit Activity | 20% | - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity |
| Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - Reporting on the adequacy of management's corrective actions - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Management response and action plan tracking - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans |
| Planning the Engagement | 20% | - Detailed engagement work program development - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement |
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