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The CIA Exam Part 2 focuses on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results while monitoring progress.
The CIA Exam Part 2 includes four main domains.
The exam emphasizes knowledge of Performance Standards series 2000, 2200, 2300, 2400, 2500, and 2600, which guide internal audit practices.
A risk-based internal audit plan helps assess risks and prioritize audit engagements based on a comprehensive risk assessment.
Internal audit operations include planning, organizing, directing, and monitoring the internal audit activities, alongside administrative tasks like budgeting and staffing.
Assurance engagements include risk and control assessments, audits of third parties, performance audits, and financial and regulatory compliance audits.
The CAE communicates the annual audit plan, significant risk exposures, and overall effectiveness of internal controls and risk management processes to senior management and the board.
Engagement objectives and evaluation criteria should be determined through a thorough understanding of the audit's purpose and the risks involved in the engagement area.
Engagement planning involves determining objectives, identifying key risks and controls, completing risk assessments, and preparing the engagement work program.
Essentials of Internal Auditing
Business Knowledge for Internal Auditing
CIA Exam Part Three: Business Knowledge for Internal Auditing
TESTED 21 Nov 2024
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