Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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The IIA CIA Part 2 Exam does not require an individual candidate to take any specific classes or training programs prior to taking the examination.
What format is the IIA CIA Part 2 Exam?
Number of Questions: 100 questions
Format : multiple-choice
Time Duration: 120 mins
Languages: English
The passing score: 70%
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Managing the Internal Audit Activity | 20% | - Risk-based audit planning and alignment with organizational strategy - Internal audit operations: planning, organizing, directing, and monitoring - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity |
| Planning the Engagement | 20% | - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations - Detailed engagement work program development - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning |
| Performing the Engagement | 40% | - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls - Root cause analysis and evaluation of evidence - Applying analytical approaches and process mapping techniques - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Information gathering: interviews, observation, document review, and data analysis - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements |
| Communicating Engagement Results and Monitoring Progress | 20% | - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Reporting on the adequacy of management's corrective actions - 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 - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings |
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