Institute of Internal Auditors

SECTION 2 - CIA Examination

OBJECTIVES AND CONTENT OF THE EXAM

Tests a candidate’s knowledge and ability regarding the current practice of internal auditing.

Enables candidates and prospective managers to adapt to professional changes and challenges by:

	Addressing nearly all management skills
	Focusing on the principles of management control
	Measuring a candidate’s understanding of risk management and internal controls

THE CIA CONTENT SPECIFICATION OUTLINES

Part I: The Internal Audit Activity’s Role in Governance, Risk and Control
		Comply with The IIA’s Attribute Standards (15-25%)
		Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25%)
		Understand the Internal Audit Activity’s Role in Organizational Governance (10-20%)
		Perform Other Internal Audit Roles and Responsibilities (0-10%)
		Governance, Risk and Control Knowledge Elements (15-25%)
		Plan Engagements (15-25%)

Part II: Conducting the Internal Audit Engagement
		Conduct Engagements (25-35%)
		Conduct Specific Engagements (25-35%)
		Monitor Engagements Outcomes (5-15%)
		Fraud Knowledge Elements (5-15%)
		Engagements Tools (20-30%)

Part III: Business Analysis and Information Technology
		Business Processes (15-25%)
		Financial Accounting and Finance (15-25%)
		Managerial Accounting (10-20%)
		Regulatory, Legal and Economics (5-15%)
		Information Technology (IT) (30-40%)

Part IV: Business Management Skills
		Strategic Management (20-30%)
		Global Business Environments (15-25%)
		Organizational Behavior (15-25%)
		Management Skills (20-30%)
		Negotiating (5-15%)