Exam Name: Internal Audit Engagement (IIA-CIA-Part2中文版)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Engagement Supervision and Communication | 10% | - Develop and communicate engagement observations and conclusions - Coordinate with stakeholders and resolve issues - Monitor and follow up on engagement outcomes - Supervise engagement activities and review workpapers - Formulate recommendations and action plans |
| Engagement Planning | 50% | - Develop engagement work program - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Identify and assess risks relevant to the engagement - Consider fraud risks and applicable laws/regulations |
| Information Gathering, Analysis and Evaluation | 40% | - Evaluate controls, risks, and process effectiveness - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Assess compliance with policies, standards, and requirements - Gather and verify relevant information and evidence |
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