Parts:
1. The Internal Audit Activity's Role in Governance, Risk, and Control
2. Conducting the Internal Audit Engagement
3. Business Analysis and Information Technology
4. Business Management Skills

PART I

1. Standards and Proficiency
2. Charter, Independence, and Objectivity
3. Internal Audit Roles
4. Internal Audit Roles II
5. Control I
6. Control II
7. Planning and Supervising the Engagement
8. Managing the Internal Audit Activity I
9. Managing the Internal Audit Activity II
10. Engagement Procedures and Fraud

PART II

1. Engagement Information
2. Communicating Results and Monitoring Progress
3. Specific Engagements I
4. Specific Engagements II
5. Information Technology I
6. Information Technology II
7. Specific IT Engagements
8. Statistics and Sampling
9. Other Engagement Tools
10. Ethics and Fraud

PART III

1. Business Performance
2. Managing Resources and Pricing
3. Financial Accounting I
4. Financial Accounting II
5. Finance
6. Managerial Accounting
7. Regulatory, Legal, and Economic Issues
8. Information Technology I
9. Information Technology II
10. Information Technology III

PART IV

1. Structural Analysis and Strategies
2. Industrial and Market Analysis
3. Industry Environments
4. Strategic Decisions
5. Global Business Issues
6. Motivation and Communications
7. Organizational Structure and Effectiveness
8. Managing Groups
9. Influence and Leadership
10. Time Management, Conflict, and Negotiation

1. The typical undergraduate auditing class as reflected in undergraduate auditing texts.
2. Internal auditing textbooks (e.g., Sawyer and Sumners' The Practice of Modern Internal Auditing and Atkisson, Brink, and Witt's Modern Internal Auditing).
3. Various IIA (Institute of Internal Auditors) pronouncements (e.g., IIA Code of Ethics, Standards for the Professional Practice of Internal Auditing, and Statement of Responsibilities of Internal Auditing).
4. Reasoning ability, communications and problem-solving skills, and dealing with auditees within an audit context (i.e., the questions will cover audit topics, but will test audit skills).
5. All of this material is covered in the Gleim CIA Review books and Test Prep CD-Rom.

1. Management cannot personally observe the functioning of all officers, employees, and specialized functions (finance, marketing, operations, etc.) because each has its own special point of view. Only internal auditing is in a position to take a total company point of view.
2. Part IV of the CIA exam is designed for modification for regional and audit specialization credit. The IIA offers Professional Recognition Credit for Part IV for qualified professional certifications.

Please encourage your colleagues, friends, and others to obtain their CIA designation, which provides GREAT professional development and opportunities!