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2019 CIA test Syllabus, Part 2 – Practice of Internal Auditing
100 questions l 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.=>

Domains Collapse All
I. Managing the Internal Audit Activity (20%)=>
=> => => Cognitive Level
=> => 1. Internal Audit Operations
A=> => => => Describe policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations Basic
=> B => Interpret administrative activities (budgeting, resourcing, recruiting, staffing, etc.) of the internal audit activity Basic
2. Establishing a Risk-based Internal Audit Plan
A => Identify sources of potential engagements (audit universe, audit cycle requirements, management requests, regulatory mandates, relevant market and industry trends, emerging issues, etc.) Basic=>
=> B => Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment Basic=> =>
=> C => Interpret the types of assurance engagements (risk and control assessments, audits of third parties and contract compliance, security and privacy, performance and quality audits, key performance indicators, operational audits, financial and regulatory compliance audits) => Proficient
=> D => Interpret the types of consulting engagements (training, system design, system development, due diligence, privacy, benchmarking, internal control assessment, process mapping, etc.) designed to provide advice and insight Proficient=>
=> E => Describe coordination of internal audit efforts with the external auditor, regulatory oversight bodies, and other internal assurance functions, and potential reliance on other assurance providers Basic=>
=> 3. Communicating and Reporting to Senior Management and the Board
=> A => Recognize that the chief audit executive communicates the annual audit plan to senior management and the board and seeks the board's approval => Basic
=> B => Identify significant risk exposures and control and governance issues for the chief audit executive to report to the board => Basic
=> C Recognize that the chief audit executive reports on the overall effectiveness of the organization's internal control and risk management processes to senior management and the board=> => Basic
=> D => Recognize internal audit key performance indicators that the chief audit executive communicates to senior management and the board periodically Basic=>
II. Planning the Engagement (20%)=>
=> => => Cognitive Level
=> => 1. Engagement Planning
A=> => => => Determine engagement objectives, evaluation criteria, and the scope of the engagement Proficient
=> B => Plan the engagement to assure identification of key risks and controls Proficient
C=> => Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors => Proficient
D=> => Determine engagement procedures and prepare the engagement work program => => Proficient
=> E => Determine the level of staff and resources needed for the engagement => => Proficient
III. Performing the Engagement (40%)
=> => => Cognitive Level
=> => 1. Information Gathering
A=> Gather and examine relevant information (review previous audit reports and data, conduct walk-throughs and interviews, perform observations, etc.) as part of a preliminary survey of the engagement area Proficient
=> B Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area Proficient
C=> => Apply appropriate sampling (nonstatistical, judgmental, discovery, etc.) and statistical analysis techniques => Proficient
2. Analysis and Evaluation
A Use computerized audit tools and techniques (data mining and extraction, continuous monitoring, automated workpapers, embedded audit modules, etc.) Proficient
=> B Evaluate the relevance, sufficiency, and reliability of potential sources of evidence Proficient
=> C Apply appropriate analytical approaches and process mapping techniques (process identification, workflow analysis, process map generation and analysis, spaghetti maps, RACI diagrams, etc.) => Proficient
=> D Determine and apply analytical review techniques (ratio estimation, variance analysis, budget vs. actual, trend analysis, other reasonableness tests, benchmarking, etc.) Basic
=> E Prepare workpapers and documentation of relevant information to support conclusions and engagement results Proficient
=> F => Summarize and develop engagement conclusions, including assessment of risks and controls Proficient=>
=> 3. Engagement Supervision
=> A Identify key activities in supervising engagements (coordinate work assignments, review workpapers, evaluate auditors' performance, etc.) => Basic
IV. Communicating Engagement Results and Monitoring Progress (20%)
=> => => Cognitive Level
=> => 1. Communicating Engagement Results and the Acceptance of Risk
A=> Arrange preliminary communication with engagement clients Proficient
=> B Demonstrate communication quality (accurate, objective, clear, concise, constructive, complete, and timely) and elements (objectives, scope, conclusions, recommendations, and action plan) Proficient
=> C => Prepare interim reporting on the engagement progress => Proficient
=> D => => Formulate recommendations to enhance and protect organizational value Proficient=>
=> E => => Describe the audit engagement communication and reporting process, including holding the exit conference, developing the audit report (draft, review, approve, and distribute), and obtaining management's response Basic=>
=> F => => Describe the chief audit executive's responsibility for assessing residual risk => Basic
=> G => => Describe the process for communicating risk acceptance (when management has accepted a level of risk that may be unacceptable to the organization) Basic=>
2. Monitoring Progress
A => Assess engagement outcomes, including the management action plan Proficient
=> B => Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board Proficient
Additional noteworthy elements related to the revised CIA Part Two test syllabus:
The syllabus features greater alignment with The IIAs Performance Standards.
The test covers the chief audit executives responsibility for assessing residual risk and communicating risk acceptance.
The largest domain is “Performing the Engagement,” which makes up 40% 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.

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New variety Scholarship application for CFP® Certification announced through the faculty for economic Planning® - a Kaplan business | CIA-II test Cram and Question Bank

WASHINGTON, Oct. 14, 2020 /PRNewswire/ -- certified fiscal Planner Board of requisites, Inc. (CFP Board) announced today that the faculty for financial Planning® – a Kaplan enterprise – is offering a range Scholarship software for candidates hoping to earn their CFP® Certification.

The school's new program will award as much as 60 scholarships yearly to qualified individuals seeking to comprehensive the training requirement mandatory to achieve CFP® certification. The candidates have to be from underrepresented populations within the financial planning field, when it comes to gender, race, ethnicity, disability or sexual orientation. 

"The faculty's scholarship application is a vital avenue to fostering range and inclusion in the economic planning career," stated CFP Board CEO Kevin R. Keller, CAE. "CFP Board is proud to assist this crucial effort, and they appear ahead to seeing the successes of the school's scholarship recipients for years to return."

statistics from the CFP Board middle for economic Planning's Why diversity concerns: How staff variety and Inclusion accelerate business Success in monetary features show handiest three.7 p.c of the more than 87,000 certified economic PLANNER™ authorities in the united states are Black or Hispanic. girls are also underrepresented, at simplest 23 %, while accounting for 52 % of the ordinary population.

"The middle for monetary Planning will at once improvement from The faculty's scholarship program," said CFP Board core for economic Planning Managing Director D.A. Abrams, CAE. "we are grateful to the faculty for his or her commitment to create extra pathways into the career by investing in people from underrepresented communities to permit them to proceed their adventure to CFP® certification."

The scholarships will put together awardees to sit down for the CFP® examination twelve months after the start of the scholarship. Up to twenty scholarships should be awarded three times per 12 months totaling up to 60 scholarships annually. in accordance with when recipients are awarded their scholarships, they would beginning their CFP® certification training software in March, July or November.

"through their range Scholarship application for CFP® Certification they hope to now not only foster diversity in the economic planning profession but to contribute to broader efforts which lengthen monetary stewardship in underrepresented and underserved communities," pointed out Dirk Pantone, President of The school for monetary Planning®—a Kaplan business. "with the aid of awarding almost half a million bucks in CFP® certification schooling scholarships yearly, they are honored to aid carry the greatest to the profession and ultimately make effective affects to our society."  

every scholarship, valued at $7,641 per scholarship, will cover the entire can charge of the school's one-12 months software for CFP® certification schooling.

The time limit for functions for the first 20 scholarships is December 15, 2020. people awarded scholarships associated with this time limit would delivery their one-yr CFP® certification training application in March 2021.

To be taught more or apply for the college's variety Scholarship, go to

To study more about the CFP Board's Certification technique, consult with: https://www.cfp.internet/get-certified/certification-procedure

ABOUT CFP BOARDCertified fiscal Planner Board of requirements, Inc. is the professional body for private monetary planners in the U.S. CFP Board units requisites for financial planning and administers the distinguished CFP® certification – one of the most most dear certifications in fiscal features – in order that the public has access to and benefits from able and moral financial planning. CFP Board, along with its core for economic Planning, is dedicated to expanding the general public's consciousness of CFP® certification and access to a diverse, moral and able economic planning staff. extensively identified through businesses and consumer agencies because the normal for fiscal planning, CFP® certification is held by using more than 87,000 americans within the u.s..

in regards to the CFP BOARD middle FOR economic PLANNINGThe CFP Board center for fiscal Planning seeks to create a more different and sustainable fiscal planning profession so that every American has entry to capable and ethical financial planning information. The middle brings together CFP® experts, establishments, educators, researchers and experts to address profession-vast challenges within the areas of range and group of workers building, and to build an academic home that presents opportunities for conducting and publishing new analysis that provides to the fiscal planning body of competencies. more about the core and its initiatives can also be found at

in regards to the school FOR economic PLANNINGFounded in 1972, the college for monetary Planning®—A Kaplan company gives accessible and flexible degree, non-diploma and carrying on with knowledgeable schooling classes to students nationwide. presently after its founding, the faculty brought the certified economic PLANNER™ certification, which is now the world's most identified and respected economic planning credential with greater than 87,000 certified authorities.

in addition to its CFP® Certification professional schooling software, the school also offers a grasp's diploma in own monetary planning and skilled designation courses that provide greater in-depth expertise of the finance industry, with specializations ranging from asset management and retirement planning to sustainable, liable and influence (SRI) investments. The faculty for fiscal Planning is approved via the larger studying fee and is a member of the North significant association. more than a hundred and sixty,000 college students have graduated from the school's courses. For extra counsel, discuss with  

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