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Certified Internal Auditors receive recognition from employers as valuable members of their organizations who can add value by managing risk and adding assurance to what can otherwise be considered an uncertain environment.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Managing the Internal Audit Function | - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) - Audit plan development and resource management |
| Engagement Planning | - Risk assessment for audit engagements - Engagement objectives and scope definition - Audit program design |
| Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
| Engagement Execution | - Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation |
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