Structure
The current Body of Knowledge of the CIA exam is composed by 3 parts:
- Basics: the concepts of audit (What). The objectivity an Auditor should have and behave with (Who). The need for Audit for assuring Governance approach (Why). The use of Risk for prioritize Audit activities (Where). The Management skills needed for performing Audit tasks (How). The Planning capabilities for Audit (When)
- Practice: the effective actions to be performed (Engagement, Evidence, Documents, Reporting), including eventual possibilities (Frauds).
- Knowledge: the involved matters and stuff: Business and IT
Part 1: Internal Audit Basics
- Internal Audit Activity
- Objectvity
- Govervnance
- Risk
- Management
- Planning
Part 2: Internal Audit Practice
- Audit Engagement
- Fraud
- Audit Documents
- Audit Reports
Part 3: Internal Audit Knowledge Elements
- Business Analysis
- Information Technology
See also:
Please note, CPA is about Public Accountability and it is not related to IT.