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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 |
|---|---|
| Engagement Planning | - Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition |
| Engagement Execution | - Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation |
| 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 |
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
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