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The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:
Communicating engagement results and monitoring progress (20%)
Planning the engagement (20%)
Managing the internal audit activity (20%)
Performing the engagement (40%)
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Information Gathering, Analysis and Evaluation | 40% | - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Assess compliance with policies, standards, and requirements - Gather and verify relevant information and evidence - Evaluate controls, risks, and process effectiveness |
| Engagement Supervision and Communication | 10% | - Formulate recommendations and action plans - Develop and communicate engagement observations and conclusions - Monitor and follow up on engagement outcomes - Supervise engagement activities and review workpapers - Coordinate with stakeholders and resolve issues |
| Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements - Develop engagement work program - Determine engagement objectives and scope |
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