Name:
Certified Internal Auditor Part 1-3
Description of the certificate:
Globally recognized certification for internal auditors
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Description
As the only globally recognized internal audit certification, becoming a Certified Internal Auditor® (CIA®) is the optimum way to communicate knowledge, skills, and competencies to effectively carry out professional responsibilities for any internal audit, anywhere in the world. A Certified Internal Auditor (CIA) is a certification offered to accountants who conduct internal audits.
A Certified Internal Auditor (CIA) is a certificate offered to accountants performing internal auditing.
The qualification was developed by the Institute of Internal Auditors (USA). The CIA exam consists of 3 parts, which include sections on international professional standards for internal audit, audit engagements, business analysis and information technology, and business management skills.
Exam structure:
CIA part 1 "Fundamentals of Internal Auditing"
15% - Fundamentals of Internal Auditing
15% -Independence and objectivity
18% -Professionalism and Due Diligence
7% - Quality Assurance and Improvement Program
35% - Management, risk management and control
10% -Risk of fraud
CIA part 2 "Practice of internal audit"
20% - Management of internal audit
20% -Schedule the job
40% - Completion of the task
20% -Informing about the results of the assignment and monitoring the execution
CIA part 3 "Business Knowledge Needed by an Internal Auditor"
35% - Basic business knowledge
25% -Information security
20% -Information technology
20% - Financial management
Exams:
CIA Part 1
Number of questions - 125
Time for questions - 2 hours 30 minutes
CIA Part 2
Number of questions - 100
Time for questions - 2 hours
CIA Part 3
Number of questions - 100
Time for questions - 2 hours
In order for each part to be considered passed, you need to score 600 points, which roughly corresponds to the correct answers to 75% of the questions