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