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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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| Section | Objectives |
|---|---|
| Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
| Engagement Execution | - Audit evidence collection and evaluation - Sampling methods and data analysis - Control testing and documentation |
| Engagement Planning | - Engagement objectives and scope definition - Audit program design - Risk assessment for audit engagements |
| Managing the Internal Audit Function | - Audit plan development and resource management - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) |
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