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

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

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

The revised CIA exam 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 Excellerate 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 exam 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 exam covers the differences between assurance and consulting engagements.
The exam 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 exam 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�) exam is developed following best practices with the support of experts and professionals. In accordance with exam 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 exam syllabus is developed. The exam syllabus guides the development of exam questions to ensure the fairness and validity of the exam.

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Financial education

Does economic schooling Work? | CIA-I test questions and exam Braindumps

currently, fiscal training for youngsters and adults seems to be right up there with mom and apple pie as a crowd-pleaser. well-nigh everyone acknowledges that monetary literacy is a useful purpose, and greater than a dozen states require some type of very own-finance schooling in excessive colleges. There’s only one problem: It doesn’t seem to be working.

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That became the sobering conclusion of a panel of certified at a conference on lifecycle saving and investing that I currently attended at Boston tuition. The problem, the contributors agreed, is that huge-based efforts to enhance fiscal literacy don’t hit people once they really need it. The best time to provide financial schooling, says Annamaria Lusardi, director of the economic Literacy middle sponsored by way of the Rand Corp., Dartmouth school and the institution of Pennsylvania’s Wharton college, is “when individuals actually have to make economic decisions.” (At Dartmouth, for example, new personnel are given an easy, one-sheet walk-via of the retirement plan all through orientation. The handout is then supplemented by using brief movies that clarify such principles as compounding and diversification and offer profiles of precise people telling how they store and make investments.)

The identical is true of private-finance curricula aimed toward children, says Lewis Mandell, a professor at the university of Washington’s Foster college of business. After a career specializing in customer fiscal habits, Mandell has concluded that economic training doesn’t have an enduring affect on economic literacy. He ticked off a few complications: training aren’t “sticky,” to make use of the web vernacular. classes are often one-offs that aren’t bolstered. And the subject rely isn’t valuable to youngsters’ instant experiences -- now not not like trigonometry.

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Paul Solman, economics correspondent for The PBS NewsHour, referred to that a protracted-time period examine in New Zealand has proven that grownup financial habits can also be decided as young as age 3. toddlers with the least quantity of self-handle at that age have probably the most issue managing their money as adults.

To Excellerate self-handle amongst children, the study’s associate director, Terrie Moffitt, of Duke college, recommends -- bet what? -- giving them an allowance, along with aid on a way to manage it.

respectable counsel. All of this become fascinating but now not that amazing. basically, it became encouraging to get educational backup for the precise-world guidance I’ve been giving for a long time.

for example, it makes feel to me that training about life insurance and Social safety wouldn’t be “sticky” for high college students. but sticking them with the responsibility of procuring their personal apparel or cellular telephone does make an impression. That’s why I’ve at all times been a large advocate of an allowance that’s tied to monetary obligations (see 7 elaborate kids-and-cash Challenges to assume).

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in line with what I heard at the convention, I’ll stick to another good suggestions:

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Don’t rush issues. little ones, like adults, function on a necessity-to-comprehend basis, so teach them training that are age-applicable and don’t overwhelm them with information (see 6 Key Questions before You teach children About cash).

in case you start an allowance around age 6 or 7, which is a very good time to birth, preserve it elementary by way of giving youngsters one financial accountability (in all probability purchasing their favorite collectibles) so that you can build on later. Nothing beats a first paycheck for giving teens a crash route in taxes. And high school college students can also no longer care a great deal about retirement, but when your college grad gets her first job and has to sign in for the 401 (ok) plan, I certain you’ll get a mobile call soliciting for support.

Make it fun. In my journey, the most fulfilling option to get students attracted to gaining knowledge of about cash is to entertain them. Mandell’s analysis indicates that playing a inventory market online game is far more efficient at merchandising fiscal literacy than taking a category in personal finance.

in the school room, I’d also recommend different fingers-on games that permit children make actual-world decisions about determining a profession, purchasing a house and paying the bills. And any type of competitors (like a raucous video game of fiscal soccer that I lately witnessed) gets them pumped and raises the options that they’ll remember the lesson even after they’ve taken the examination.

observe Janet’s updates at Twitter.com/JanetBodnar.

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