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IIA-CIA-Part2 Exam is divided into six domains, including governance and risk management, organizational structure and business processes, communication, management and leadership principles, IT and business continuity, and financial management. Each domain covers a specific set of skills and knowledge required for conducting internal audits effectively. Candidates must demonstrate their understanding of each domain to pass the exam.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA-CIA-Part2 (Practice of Internal Auditing) Exam is a globally recognized certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part2-KR exam is designed for individuals who are interested in pursuing a career in internal auditing or looking to enhance their skills in this field. The IIA-CIA-Part2 exam covers a wide range of topics related to the practice of internal auditing, including risk management, corporate governance, fraud prevention, audit planning, and execution.

IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Performing the Engagement40%- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Assessing compliance with laws, regulations, and organizational policies
- Drawing conclusions and formulating recommendations
- Information gathering: interviews, observation, document review, and data analysis
- Assessing IT governance, security, and control frameworks
- Root cause analysis and evaluation of evidence
- Applying analytical approaches and process mapping techniques
- Evaluation of fraud risk and fraud-related indicators during engagements
- Development of engagement findings: criteria, condition, cause, and effect
- Assessing the adequacy and effectiveness of risk management and controls
Topic 2: Managing the Internal Audit Activity20%- Internal audit operations: planning, organizing, directing, and monitoring
- Knowledge management and information sharing across the internal audit activity
- Risk-based audit planning and alignment with organizational strategy
- Strategic role of internal audit within governance, risk management, and control
- Managing financial, human, and IT resources within the internal audit function
- Coordination with external auditors and other internal assurance providers
Topic 3: Communicating Engagement Results and Monitoring Progress20%- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Disseminating final results to appropriate stakeholders
- 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
- Monitoring and follow-up on the resolution of engagement findings
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
Topic 4: Planning the Engagement20%- Engagement planning procedures including data analytics and sampling
- Engagement objectives, scope, and resource allocation
- Coordination with stakeholders during engagement planning
- Detailed engagement work program development
- Understanding business processes, IT systems, and relevant regulations
- Risk and control identification and assessment for the engagement

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