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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 |
|---|---|---|
| Topic 1: Planning the Engagement | 20% | - Coordination with stakeholders during engagement planning - Understanding business processes, IT systems, and relevant regulations - Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling |
| Topic 2: Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring - Coordination with external auditors and other internal assurance providers - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking |
| Topic 4: Performing the Engagement | 40% | - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Assessing IT governance, security, and control frameworks - Information gathering: interviews, observation, document review, and data analysis - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Root cause analysis and evaluation of evidence - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Evaluation of fraud risk and fraud-related indicators during engagements |
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