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IIA-CIA-Part2 exam covers a wide range of topics related to the practice of internal auditing, including risk management, governance, compliance, internal control, and audit planning and execution. IIA-CIA-Part2-German exam consists of 100 multiple-choice questions and candidates have four hours to complete it. The passing score for the exam is 600 out of 800 points.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA-CIA-Part2 exam is intended for individuals who have already passed the IIA-CIA-Part1 exam and who have at least two years of experience in internal auditing or a related field. IIA-CIA-Part2-German exam is designed to test candidates on their ability to apply the principles of internal auditing in real-world situations, as well as their knowledge of the standards and guidelines set forth by the IIA. Candidates who pass the IIA-CIA-Part2 exam will be well-prepared to take on leadership roles within their organizations and to provide valuable insights and recommendations to management.

IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Managing the Internal Audit Activity20%- Internal audit operations: planning, organizing, directing, and monitoring
- Strategic role of internal audit within governance, risk management, and control
- Risk-based audit planning and alignment with organizational strategy
- Knowledge management and information sharing across the internal audit activity
- Coordination with external auditors and other internal assurance providers
- Managing financial, human, and IT resources within the internal audit function
Planning the Engagement20%- Engagement objectives, scope, and resource allocation
- Detailed engagement work program development
- Understanding business processes, IT systems, and relevant regulations
- Risk and control identification and assessment for the engagement
- Coordination with stakeholders during engagement planning
- Engagement planning procedures including data analytics and sampling
Performing the Engagement40%- Information gathering: interviews, observation, document review, and data analysis
- Assessing compliance with laws, regulations, and organizational policies
- Development of engagement findings: criteria, condition, cause, and effect
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Drawing conclusions and formulating recommendations
- Assessing the adequacy and effectiveness of risk management and controls
- Assessing IT governance, security, and control frameworks
- Applying analytical approaches and process mapping techniques
- Root cause analysis and evaluation of evidence
- Evaluation of fraud risk and fraud-related indicators during engagements
Communicating Engagement Results and Monitoring Progress20%- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
- Monitoring and follow-up on the resolution of engagement findings
- Disseminating final results to appropriate stakeholders
- Management response and action plan tracking
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Reporting on the adequacy of management's corrective actions

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