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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 Boost 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 test success

lifestyle of variety and Inclusion, discovering and Collaboration once more Earns Lincoln monetary focus by Forbes as a ultimate organization for ladies | CIA-I test dumps and PDF Braindumps

company Named to employee-Generated checklist for Third Consecutive year

Lincoln economic community (NYSE: LNC) introduced these days that it has been named one of the vital Forbes the usa’s foremost Employers for ladies for the third yr in a row. The success follows its fresh inclusion on this yr’s Forbes america’s choicest Employers for range listing.

This press unlock features multimedia. View the total liberate right here: https://www.businesswire.com/information/home/20200728005708/en/

"At Lincoln, they are dedicated to developing alternatives for their feminine employees – and all of their personnel – to develop, thrive and prevail in their careers," said Lisa M. Buckingham, EVP and chief individuals, area and company officer for Lincoln monetary neighborhood. "Our purpose is to empower and interact their people via a subculture of diversity and inclusion, studying and collaboration. they are so pleased with this cognizance, and i would like to thank all of their company’s incredible girls for their astounding contributions!"

for the reason that the 1920s, women have held management positions at Lincoln financial neighborhood when Helen Williams, one of the crucial first ladies in the united states to efficaciously complete the actuarial examination, joined the company and have become a supervisor. And these days, as they mark the one hundredth anniversary of the 19th amendment, Lincoln holds steadfast in a deep commitment to equality, increasing latest programs and launching new initiatives that underscore its commitment, including:

  • In 2011, Lincoln launched enterprise useful resource companies (BRGs), together with a women’s BRG, with a spotlight on inspiring ladies to seek their highest degree of private and professional talents and provide opportunities for ladies to leverage their strengths to aid Lincoln attain business desires.
  • In 2015, Lincoln’s network of fiscal advisors (Lincoln monetary community) launched the intelligent community (ladies Inspiring, helping and instructing), an initiative designed to more advantageous aid the needs of its female monetary advisors and their purchasers.
  • also in 2015, Lincoln launched its girls’s leadership Summit, a two-day adventure where officer-degree women – and different excessive-expertise feminine and male personnel – convene with senior leaders to gain insights from every different in addition to internal and external speakers.
  • today, girls incorporate 61% of Lincoln’s workforce, exceeding business and executive benchmarks. ladies grasp 50% of all management positions and signify 27% of the board of administrators, 33% of the suitable executive positions and make up forty% of the company’s suitable earners. In February 2020, Lincoln was recognized through 2020 women on Boards as a leading provider in board diversity.

    Forbes’ foremost Employers for women have been chosen in line with an independent survey from an enormous pattern of seventy five,000 U.S. employees, together with 45,000 women, working for businesses employing at least 1,000 americans in their U.S. operations. in this third annual survey hosted by way of Statista, respondents had been requested about working situations, environment & construction, range and the way likely they would be to advocate their company to others. female respondents were requested to price the employers on parental leave, family unit support, discrimination, illustration and career and pay equity. The final ranking reflects employers that each acquired probably the most suggestions and have essentially the most gender-diverse boards and executive ranks.

    "We inspire and provide opportunities for girls to leverage their strengths to help Lincoln make certain that they remain inclusive and imperative in their place of work, marketplace, and the communities by which they live and work," referred to Allison green Johnson, senior vice chairman of variety and Inclusion and employee Engagement. "A key to their success as an business chief is their ability to attract, aid, promote, and study from their female skill at all ranges of the organization. knowing this and training it day by day, they are very proud to be named a 2020 Forbes most desirable organisation for girls."

    Lincoln monetary’s commitment to its employees is further evidenced by other exact awards, such because the Forbes optimum Employers for range for 2019, an ideal score on the 2020 CEI "most excellent place to Work for LGBTQ Equality" and a exact score on the 2020 incapacity Equality Index®. moreover, Lincoln fiscal is a pacesetter in company social responsibility. more details on working at Lincoln economic will also be discovered on the firm’s careers website.

    click here to view the complete list of the Forbes top-rated Employers for girls.

    About Lincoln monetary GroupLincoln monetary neighborhood gives suggestions and options that help empower people to take charge of their monetary lives with confidence and optimism. today, more than 17 million shoppers believe their retirement, assurance and wealth coverage skills to aid tackle their subculture, savings and earnings desires, in addition to to shelter in opposition t lengthy-term care expenses. Headquartered in Radnor, Pennsylvania, Lincoln monetary group is the advertising name for Lincoln country wide agency (NYSE:LNC) and its associates. The enterprise had $247 billion in conclusion-of-period account values as of March 31, 2020. Lincoln financial group is a committed company citizen covered on principal sustainability indices together with the Dow Jones Sustainability Index North the us and FTSE4Good. dedicated to diversity and inclusion, Lincoln earned superb 100 percent rankings on the corporate Equality Index and the disability Equality Index. Lincoln has additionally been diagnosed in Newsweek’s Most in charge companies and is amongst Forbes’ World’s gold standard Employers, finest gigantic Employers, choicest Employers for range, ultimate Employers for ladies and ranked on the simply one hundred checklist. gain knowledge of greater at: www.LincolnFinancial.com. comply with us on facebook, Twitter, LinkedIn, and Instagram. check in for email signals at http://newsroom.lfg.com.

    LCN-3171259-072120

    View supply edition on businesswire.com: https://www.businesswire.com/news/domestic/20200728005708/en/

    Contacts

    Lincoln economic GroupJennifer McCullough484-225-4050jennifer.mccullough@LFG.com


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