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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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What format is the IIA CIA Part 2 Exam?

  • Time Duration: 120 mins

  • Format : multiple-choice

  • Number of Questions: 100 questions

  • Languages: English

  • The passing score: 70%

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

IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:

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