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Test Detail:
The IIA-CIA-Part2 exam, also known as Certified Internal Auditor - Part 2: Conducting the Internal Audit Engagement, is a certification test offered by the Institute of Internal Auditors (IIA). It is designed to assess the knowledge and skills of internal auditors in planning, executing, and reporting on internal audit engagements. The test evaluates candidates' understanding of the International Standards for the Professional Practice of Internal Auditing and their ability to apply internal audit principles in real-world scenarios.

Course Outline:
The IIA-CIA-Part2 course provides comprehensive training on conducting internal audit engagements. It covers various subjects related to the planning, execution, and reporting phases of an internal audit engagement. While the specific course content may vary, the following is a general outline of the key subjects covered:

1. Governance and Risk Management:
- Understanding the role of internal audit in governance and risk management.
- Assessing the effectiveness of internal controls.
- Identifying and evaluating risks in the organization.
- Developing an internal audit plan based on risk exam.

2. Conducting the Engagement:
- Gathering and analyzing relevant information for the audit engagement.
- Planning the audit approach and scope.
- Executing the audit procedures and testing controls.
- Documenting audit findings and workpapers.

3. Communication and Reporting:
- Preparing clear and concise audit reports.
- Communicating audit findings to management and stakeholders.
- Following up on audit recommendations and actions.
- Demonstrating professionalism and ethical behavior in reporting.

4. Fraud Risks and Controls:
- Understanding fraud risks and the role of internal audit in fraud prevention and detection.
- Evaluating fraud risks and implementing appropriate controls.
- Conducting investigations and reporting on fraud incidents.

5. Internal Audit Engagement Tools and Techniques:
- Utilizing data analytics and technology in internal audit engagements.
- Applying sampling techniques and statistical analysis.
- Using software and tools for audit documentation and workflow management.

Exam Objectives:
The IIA-CIA-Part2 test evaluates candidates' knowledge and skills in conducting internal audit engagements. The test objectives include, but are not limited to:

1. Internal Audit Engagement Planning:
- Developing an engagement plan based on risk exam.
- Identifying audit objectives, scope, and resource requirements.
- Applying the International Standards for the Professional Practice of Internal Auditing.

2. Execution of the Engagement:
- Performing audit procedures and testing controls.
- Evaluating the effectiveness of internal controls.
- Gathering and analyzing relevant information for the audit.

3. Communication and Reporting:
- Preparing audit reports and communicating findings.
- Documenting workpapers and audit evidence.
- Following up on audit recommendations and actions.

4. Fraud Risks and Controls:
- Understanding fraud risks and implementing appropriate controls.
- Conducting investigations and reporting on fraud incidents.
- Applying ethical principles and professional conduct.

Syllabus:
The IIA-CIA-Part2 course syllabus provides a detailed breakdown of the subjects covered in the training program. It includes specific learning objectives, case studies, and practical exercises. The syllabus may cover the following areas:

- Governance and Risk Management
- Conducting the Engagement
- Communication and Reporting
- Fraud Risks and Controls
- Internal Audit Engagement Tools and Techniques

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