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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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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

IIA IIA-CIA-Part2 中文 Exam Overview:

Certification Vendor:IIA
Exam Name:Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing
Exam Number:IIA-CIA-Part2
Certificate Validity Period:CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
Exam Format:Multiple-choice
Passing Score:600 (scaled score, range 250-750)
Available Languages:English, Chinese (Simplified), French, German, Japanese, Korean, Portuguese, Russian, Spanish, Turkish
Exam Price:USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Related Certifications:Certified Internal Auditor (CIA)
Real Exam Qty:100
Exam Duration:120 minutes
Sample Questions:IIA IIA-CIA-Part2 中文 Sample Questions
Exam Way:Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery
Pre Condition:Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2.
Official Syllabus URL:https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf

IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Managing the Internal Audit Activity20%- Internal audit operations: planning, organizing, directing, and monitoring
- 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
- Strategic role of internal audit within governance, risk management, and control
- Managing financial, human, and IT resources within the internal audit function
Topic 2: Communicating Engagement Results and Monitoring Progress20%- Reporting on the adequacy of management's corrective actions
- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Management response and action plan tracking
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Disseminating final results to appropriate stakeholders
- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
- Monitoring and follow-up on the resolution of engagement findings
Topic 3: Planning the Engagement20%- Risk and control identification and assessment for the engagement
- Detailed engagement work program development
- Coordination with stakeholders during engagement planning
- Understanding business processes, IT systems, and relevant regulations
- Engagement objectives, scope, and resource allocation
- Engagement planning procedures including data analytics and sampling
Topic 4: Performing the Engagement40%- Information gathering: interviews, observation, document review, and data analysis
- Applying analytical approaches and process mapping techniques
- Assessing IT governance, security, and control frameworks
- Development of engagement findings: criteria, condition, cause, and effect
- Root cause analysis and evaluation of evidence
- Evaluation of fraud risk and fraud-related indicators during engagements
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Drawing conclusions and formulating recommendations
- Assessing the adequacy and effectiveness of risk management and controls
- Assessing compliance with laws, regulations, and organizational policies

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