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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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The IIA has high requirements for certified internal auditors. He wants potential CIA clients to demonstrate all the skills and abilities necessary to fulfill current placement obligations. Therefore, the IIA established several requirements of the CIA. Additionally, many of these qualified internal auditor certifications are quite involved in the experience and evaluation needs.
No matter where you are in your profession, the CIA offers you even more career opportunities.
Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience.
The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.
One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.
| Section | Weight | Objectives |
|---|---|---|
| II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe the concept of organizational governance - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Describe the components of the internal control system - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics |
| VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud |
다음 중 IIA 윤리강령의 기본 원칙 중 정직하게 근면하고 책임감 있게 업무를 수행하는 것으로 가장 잘 설명되는 것은 무엇입니까?
Correct Answer: C 🗳️
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내부 감사자가 업무 수행 중에 사기를 의심하는 경우 감사자에게 기대하는 것은 무엇입니까?
Correct Answer: A 🗳️
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다음 중 지속적인 전문성 개발과 관련된 IIA 표준을 준수한다는 것을 가장 잘 보여주는 것은 무엇입니까?
Correct Answer: B 🗳️
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다음 중 지급 계정 부서의 사기 행위를 완화하기 위해 조직이 구현할 수 있는 예방 통제는 무엇입니까?
Correct Answer: D 🗳️
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올해 내부 감사 계획의 자원 요건을 충족하기 위해 최고감사책임자(CAE)는 두 달 전 미지급금 부서의 선임 관리자 직책에서 사임한 직원을 포함하여 추가 감사 인력을 채용했습니다. CAE는 향후 5개월 이내에 미지급금 검토를 시작할 예정입니다. 감사 대상 분야에 대한 신입 감사인의 전문성을 고려할 때, CAE는 어떤 접근 방식을 취해야 할까요?
Correct Answer: C 🗳️
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