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The IIA CIA Part 2 is the second part of the International Institute of Aviation and Communication (IIAC) certification test. This test is given every year to aviation pilots and flight engineers from around the world to ensure that they are qualified enough to teach international students how to fly in different countries.
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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 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers - Risk-based audit planning and alignment with organizational strategy - Managing financial, human, and IT resources within the internal audit function - Internal audit operations: planning, organizing, directing, and monitoring |
| Topic 2: Communicating Engagement Results and Monitoring Progress | 20% | - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
| Topic 3: Planning the Engagement | 20% | - Risk and control identification and assessment for the engagement - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning - Detailed engagement work program development |
| Topic 4: Performing the Engagement | 40% | - Assessing the adequacy and effectiveness of risk management and controls - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies - Information gathering: interviews, observation, document review, and data analysis - Drawing conclusions and formulating recommendations - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Evaluation of fraud risk and fraud-related indicators during engagements - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) |
