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To take the IIA CIA Part 2 Exam, you must:
Pass the required certification exam(s).
Apply for and obtain endorsement from your local IIA Institute chapter.
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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Planning the Engagement | 20% | - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning |
| Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - 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 - Reporting on the adequacy of management's corrective actions - Management response and action plan tracking - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans |
| Performing the Engagement | 40% | - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Applying analytical approaches and process mapping techniques - Development of engagement findings: criteria, condition, cause, and effect - Assessing the adequacy and effectiveness of risk management and controls - 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 - Information gathering: interviews, observation, document review, and data analysis - Drawing conclusions and formulating recommendations |
| Managing the Internal Audit Activity | 20% | - Risk-based audit planning and alignment with organizational strategy - Managing financial, human, and IT resources within the internal audit function - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring |
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