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Test Number : CIA-I
Test Name : Certified Internal Auditor (CIA)
Vendor Name : Financial
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CIA-I test Format | CIA-I Course Contents | CIA-I Course Outline | CIA-I test Syllabus | CIA-I test Objectives


Part 1 – Essentials of Internal Auditing
125 questions I 2.5 hours (150 minutes)

The CIA test Part 1 is well aligned with The IIAs International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part one tests candidates knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.

Part 2 – Practice of Internal Auditing
100 questions I 2.0 hours (120 minutes)

The CIA test Part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.

Part 3 – Business Knowledge for Internal Auditing
100 questions I 2.0 hours (120 minutes)

The CIA test Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part Three is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.

CIA test Development and Scoring
The CIA test is developed following best practices with the support of experts and professionals. Learn more about the test development process and how exams are scored.

The revised CIA test Part 1 is well aligned with The IIAs International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part One tests candidates knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.=>
Domains Collapse All
I. Foundations of Internal Auditing (15%)
=> => => Cognitive Level
A=> => => Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles for the Professional Practice of Internal Auditing, and the purpose, authority, and responsibility of the internal audit activity Proficient
=> B => Explain the requirements of an internal audit charter (required components, board approval, communication of the charter, etc.) Basic
=> C => Interpret the difference between assurance and consulting services provided by the internal audit activity => Proficient
=> D => Demonstrate conformance with the IIA Code of Ethics => => Proficient
II. => Independence and Objectivity (15%)
=> => => Cognitive Level
A=> => => Interpret organizational independence of the internal audit activity (importance of independence, functional reporting, etc.) Basic
=> B => Identify whether the internal audit activity has any impairments to its independence Basic
=> C => Assess and maintain an individual internal auditor's objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity => Proficient
=> D => Analyze policies that promote objectivity => => Proficient
III. Proficiency and Due Professional Care (18%)=>
=> => => Cognitive Level
A=> => => Recognize the knowledge, skills, and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit activity Basic
=> B => Demonstrate the knowledge and competencies that an internal auditor needs to possess to perform his/her individual responsibilities, including technical skills and soft skills (communication skills, critical thinking, persuasion/negotiation and collaboration skills, etc.) Proficient
=> C Demonstrate due professional care => Proficient
=> D Demonstrate an individual internal auditor's competency through continuing professional development => => Proficient
IV. Quality Assurance and Improvement Program (7%)=>
=> => => Cognitive Level
A=> => => Describe the required elements of the quality assurance and improvement program (internal assessments, external assessments, etc.) Basic
=> B => Describe the requirement of reporting the results of the quality assurance and improvement program to the board or other governing body Basic
=> C => => Identify appropriate disclosure of conformance vs. nonconformance with The IIAs International Standards for the Professional Practice of Internal Auditing Basic
V. Governance, Risk Management, and Control (35%)
=> => => Cognitive Level
A=> => => Describe the concept of organizational governance Basic
=> B => Recognize the impact of organizational culture on the overall control environment and individual engagement risks and controls Basic
=> C => Recognize and interpret the organization's ethics and compliance-related issues, alleged violations, and dispositions => Basic
=> D => Describe corporate social responsibility => => Basic
=> E => Interpret fundamental concepts of risk and the risk management process Proficient=>
=> F => Describe globally accepted risk management frameworks appropriate to the organization (COSO - ERM, ISO 31000, etc.) Basic=>
G=> => Examine the effectiveness of risk management within processes and functions => Proficient
=> H => Recognize the appropriateness of the internal audit activitys role in the organization's risk management process => Basic
=> I => Interpret internal control concepts and types of controls => Proficient
=> J => Apply globally accepted internal control frameworks appropriate to the organization (COSO, etc.) => Proficient
=> K => Examine the effectiveness and efficiency of internal controls Proficient=>
VI. Fraud Risks (10%)=>
=> => => Cognitive Level
A=> => => Interpret fraud risks and types of frauds and determine whether fraud risks require special consideration when conducting an engagement Proficient
=> B => Evaluate the potential for occurrence of fraud (red flags, etc.) and how the organization detects and manages fraud risks Proficient
=> C => Recommend controls to prevent and detect fraud and education to Strengthen the organization's fraud awareness => Proficient
=> D => Recognize techniques and internal audit roles related to forensic auditing (interview, investigation, testing, etc.) => => Basic
Additional noteworthy elements related to the revised CIA Part One test syllabus:

IPPF elements such as the Mission of Internal Audit and Core Principles for the Professional Practice of Internal Auditing are included.
The syllabus features greater alignment with The IIAs Attribute Standards.
The test covers the differences between assurance and consulting engagements.
The test covers appropriate disclosure of conformance vs. nonconformance with the Standards.
The largest domain is “Governance, Risk Management, and Control,” which makes up 35%of the exam.
A portion of the test requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.

The Certified Internal Auditor® (CIA®) test is developed following best practices with the support of experts and professionals. In accordance with test development industry standards, a job analysis study is conducted with a diverse and experienced group of internal auditors to identify the essential knowledge and skills required for internal auditors.
This information is then distributed more broadly to the field through an online survey to obtain additional feedback from internal auditors around the world, to validate its importance and ensure that it reflects current internal audit practices.
Based on the results of the global job analysis study, the CIA test syllabus is developed. The test syllabus guides the development of test questions to ensure the fairness and validity of the exam.



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Financial Certified test syllabus

CMA launches New Syllabus 2012 | CIA-I PDF obtain and PDF Download

The certified administration Accountants of Sri Lanka launched its New Syllabus, effective March 2012 on the Taj Samudra recently. Prof. Lakshman R. Watawala, President CMA in his handle mentioned he was happy to announce the brand new CMA Examination Syllabus as a way to come into impact with the March 2012 examination. The consultants entrusted to revise the syllabus have ensured that the new syllabus has taken into consideration international traits and is in accordance with overseas standards. they have also met the wants of the enterprise sector to produce exceptional knowledgeable Accountants in business.

The goal of the CMA analyze Programme is to supply management Accountants endowed with capabilities, expertise and a globalized-outlook required to meet the challenges in corporations each in the community and globally. In an attempt to meet this objective in a dynamic business environment the CMA analyze Programme is revised periodically consistent with the international skilled necessities in accounting. The revised CMA analyze Programme-2012 carries twenty two direction units categorised as seventeen core courses, four skill classes and, on the apex, an integrative case examine.

The core course units are clustered into three leading streams: administration Accounting, financial Accounting and business administration giving potential management accountants command in distinctive features of accounting and enterprise. The skill path instruments will instil and raise requisite talents while facilitating mastery of core direction contraptions. The international-local outlook maintained right through the analyze programme will advance a glocalized intellect-set in them enabling them to work each locally and globally.

The revised CMA study Programme-2012 incorporates significant improvements with recognize to the center of attention of the analyze programme, its structure, firm of core and talent route units, vertical and horizontal linkages and contents of course instruments. it's going to surely facilitate the grooming of in a position administration Accountants who're able to crafting recommendations and managing risk in pursuit of setting up sustainable world-type agencies.

The Institute of certified administration Accountants (CMA) of Sri Lanka turned into included in April 2009 as the country wide knowledgeable administration Accounting institution in Sri Lanka by Parliament Act No.23 of 2009. CMA was set up in the year 2000 with Technical assistance of CMA Canada. seeing that its inception, CMA Sri Lanka has grown to an Institute comprising over 12000 college students and 2000 individuals. CMA Sri Lanka promotes and develops the look at of management Accounting, monetary Accounting, strategic management and conducts the certified administration Accounting Programme resulting in knowledgeable management Accounting qualification ideal for the business sector.

CMA is integrated beneath the Ministry of Cooperatives and inside alternate, comparable to the Institute of Chartered Accountants of Sri Lanka. CMA is a member of the South Asian Federation of Accountants (SAFA) which comprises the Institute of Chartered Accountants of Sri Lanka and the Chartered and administration Accounting bodies of India, Pakistan, Bangladesh and Nepal.

CMA became admitted as a member of the South Asian Federation of Accountants (SAFA) in December 2009 and joins the fraternity of knowledgeable Accounting bodies in India, Pakistan, Bangladesh, Sri Lanka and Nepal. CMA additionally bought the associate Membership of the overseas Federation of Accountants (IFAC) in November 2010. IFAC contains one hundred twenty five international locations and the membership comprised of 164 member bodies with a complete membership of more than 2.5 million accountants in public follow, training, executive provider, trade and commerce.

CMA presents a cheap (1/10 the can charge of overseas courses), bendy and easily viable route to an expert qualification for A/L qualified college students, undergraduates, graduates in addition to those in employment. This administration Accounting programme is purchasable via accredited tuition colleges, self study, and eLearning performed with the aid of CMA.

those that qualify on the CMA and acquire their membership may be in a position to use ACMA for associate certified management Accountant and FCMA for Fellow licensed management Accountant.


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