Enterprise Risk Management — Integrated Framework : Any one of a variety of risks could threaten an organization’s success and lead to a decrease in stakeholder value, including: globalization, technology, demands for customized products and services, shifts in regulation, mergers and restructurings, accounting and reporting deficiencies, and complex financial instruments. Leaders must be aware of a holistic […]
Auditing an organization’s governance and ethics: We have no universally accepted definition of the word “governance.” The Institute of Internal Auditors (IIA) defines corporate governance as “the combination of processes and structures implemented by the board to inform, direct, manage, and monitor the activities of the organization toward the achievement of its objectives.” While many organizations throughout […]
The fundamental role of internal audit is to assist management to attain organization’s goals. It also provides assurance that the management has implemented a satisfactory internal control system for risk prevention. In accumulating, internal audit provide internal consulting services to the whole organization in terms of facilitation, advices, training and counsels. According to IIA “Internal auditing is […]
Major CIA Syllabus Changes in 2019 : Part 1 – Essentials of Internal Auditing. 125 questions I 2.5 hours (150 minutes) … Part 2 – Practice of Internal Auditing. 100 questions I 2.0 hours (120 minutes) … Part 3 – Business Knowledge for Internal Auditing. 100 questions I 2.0 hours (120 minutes) The IIA has […]
What Does a Certified Internal Auditor Do? The Institute of Internal Auditors is the internal audit profession’s most widely recognized advocate, educator, and provider of standards, guidance, and certifications. Established in 1941, the IIA today serves more than 200,000 members from more than 170 countries and territories The IIA’s Certified Internal Auditor® (CIA®) certification is the only globally accepted designation for […]
2019 Certified Internal Auditor® (CIA®) Exam Syllabus 2019 CIA Exam Syllabus Part 1 – Essentials of Internal Auditing 125 questions I 2.5 hours (150 minutes) The CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due […]
