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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing the Engagement | 40% | - Drawing conclusions and formulating recommendations - Assessing compliance with laws, regulations, and organizational policies - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Assessing IT governance, security, and control frameworks - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Development of engagement findings: criteria, condition, cause, and effect - Information gathering: interviews, observation, document review, and data analysis - Root cause analysis and evaluation of evidence |
| Topic 2: Planning the Engagement | 20% | - Understanding business processes, IT systems, and relevant regulations - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement - Detailed engagement work program development - Coordination with stakeholders during engagement planning |
| Topic 3: 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 - Monitoring and follow-up on the resolution of engagement findings - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
| Topic 4: 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 - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Internal audit operations: planning, organizing, directing, and monitoring - Coordination with external auditors and other internal assurance providers |
内部監査員が監査の初期段階で一部の従業員が主要システムへの不適切なアクセス権を持っていることを特定した場合、最高監査責任者にとって最善の行動方針は何ですか?
Correct Answer: C 🗳️
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調達部門の予備調査中に、内部監査員は組織の発注および受領プロセスにおける重大な管理上の弱点に気付きました。IIA のガイダンスによると、内部監査員が取るべき最も適切なアクションは次のどれですか。
Correct Answer: D 🗳️
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内部監査人がレビュー対象領域の管理者と中間コミュニケーションを行う主な理由は次のうちどれですか?
Correct Answer: C 🗳️
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内部監査活動の知識とスキルを補うために不正行為の専門家が必要になる可能性が最も高い活動は次のどれですか。
Correct Answer: A 🗳️
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人的処理エラーを最も削減し、ビジネス パートナー間でビジネス トランザクションをシームレスに交換できるようにするテクノロジは次のうちどれですか。
Correct Answer: C 🗳️
Explanation: Only visible for TestSimulate members. You can sign-up / login (it's free).
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