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IIA-CIA-Part2 Exam, also known as the Practice of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). It is designed to test the knowledge and skills of internal auditors who are responsible for planning, performing, and reporting the results of internal audits. IIA-CIA-Part2-KR exam covers a wide range of topics related to internal auditing, including risk management, governance, and internal control.
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IIA-CIA-Part2 certification exam is a computer-based test, consisting of 100 multiple-choice questions. Candidates have two and a half hours to complete the exam, and a passing score of 600 or higher out of 750 is required to obtain the certification. IIA-CIA-Part2-KR exam is available in multiple languages and can be taken at any Pearson VUE test center globally. Upon passing the exam, candidates receive the Practice of Internal Auditing certification, which is valid for three years, after which a recertification process is required to maintain the certification.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Engagement Planning | - Risk assessment for audit engagements - Engagement objectives and scope definition - Audit program design |
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
| Engagement Execution | - Sampling methods and data analysis - Audit evidence collection and evaluation - Control testing and documentation |
| Managing the Internal Audit Function | - Internal audit role in governance, risk, and control - Audit plan development and resource management - Quality assurance and improvement program (QAIP) |
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