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Certification Topics of IIA CIA Part 2 Exam
IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.
The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Communicating engagement results and monitoring progress (20%)
Managing the internal audit activity (20%)
Performing the engagement (40%)
Planning the engagement (20%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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IIA IIA-CIA-Part2日本語 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring and follow-up on the resolution of engagement findings - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Reporting on the adequacy of management's corrective actions - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
| Performing the Engagement | 40% | - Development of engagement findings: criteria, condition, cause, and effect - Applying analytical approaches and process mapping techniques - Drawing conclusions and formulating recommendations - Assessing IT governance, security, and control frameworks - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Assessing the adequacy and effectiveness of risk management and controls - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis |
| Planning the Engagement | 20% | - Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations |
| Managing the Internal Audit Activity | 20% | - Coordination with external auditors and other internal assurance providers - 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 - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity |
IIA Internal Audit Engagement (IIA-CIA-Part2日本語版) Sample Questions:
IIA のガイダンスによれば、多国籍企業におけるリスク管理と調査は内部監査部門が責任を負うべきであるという CEO の決定を最も適切に正当化するものは次のどれですか。
- A. 内部監査規程の規定。
- B. 最高監査責任者の熟練度
- C. 親オフィスの外部監査人の推奨。
- D. CEOの権限。
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
保証業務の目的と範囲の最も重要な決定要因は次のうちどれですか?
- A. レビュー対象エリアの管理者によって実施された最新のリスク評価。
- B. 検討する領域の組織図、ビジネス目標、方針および手順。
- C. 組織全体の運営および上級管理職の要求。
- D. エンゲージメントを計画する内部監査人によって実行される予備的なリスク評価
Correct Answer: D 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
次のリスク評価アプローチのうち、組織のさまざまなレベルを代表する作業チームからデータを収集することを伴うものはどれですか?
- A. ファシリテーション チーム ワークショップ
- B. 加重危険因子
- C. 経営陣による分析 0
- D. 調査
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
内部監査推奨事項の監視プロセス中に内部監査人が行うのに最も適切なのは次のどれですか?
- A. 監視の頻度とアプローチを決定します。
- B. 要求に応じて、監視ステータスを上級管理職に報告します。
- C. 経営陣が是正措置を実施できるよう支援します。
- D. 監視プロセスにすべてのタイプの観察を含めます。
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
IIAのガイダンスによると、エンゲージメント作業書類がエンゲージメントスーパーバイザーによってレビューされる理由を最もよく説明しているのは次のうちどれですか?
- A. 作業書類は外部の品質評価者によってレビューされる場合があります。
- B. 作業文書は、エンゲージメントコミュニケーションの主要なサポートを提供する。
- C. 作業書類のレビューは、エンゲージメントスーパーバイザーのトレーニングの一形態です。
- D. 作業文書のレビューは、グローバル内部監査基準で義務付けられています。
Correct Answer: B 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
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