Certified Internal Auditor (CIA)

Outline

Part 1 – Internal Audit Basics Study

• Unit 1. Mandatory Guidance Study
• Unit 2. Independence, Objectivity, and Due Care Study
• Unit 3. Control: Types and Techniques Study
• Unit 4. Control Frameworks and Fraud Study
• Unit 5. Sampling Study
• Unit 6. Data Gathering and Data Analysis Study
• Unit 7. Reporting, Work Papers, and Evidence

Part 2 – Internal Audit Practice Study

• Unit 1. Strategic and Operational Roles of Internal Audit Study
• Unit 2. Establish Risk-Based Internal Audit Plan Study
• Unit 3. Assurance and Compliance Engagements Study
• Unit 4. Financial, Environmental, and Consulting Engagements Study
• Unit 5. Plan and Supervise Engagements Study
• Unit 6. Communicate Results and Monitor Outcomes Study
• Unit 7. Fraud Risks and Controls

Part 3 – Internal Audit Knowledge Elements Study

• Unit 1. Governance Study
• Unit 2. Risk Management Study
• Unit 3. Organizational Structure and Processes Study
• Unit 4. Business Processes and Risks Study
• Unit 5. Communication Study
• Unit 6. Structural Analysis within an Industry Study
• Unit 7. Industry Evolution and Environments Study
• Unit 8. Strategic Decisions Study
• Unit 9. Organizational Behavior Study
• Unit 10. Leadership and Conflict Management Study
• Unit 11. IT Security and Application Development Study
• Unit 12. IT Systems Study
• Unit 13. IT Systems and Business Continuity Study
• Unit 14. Basic and Intermediate Concepts of Financial Accounting Study
• Unit 15. Advanced Concepts of Financial Accounting and Financial Statement Analysis Study
• Unit 16. Finance Study
• Unit 17. Managerial Accounting I Study
• Unit 18. Managerial Accounting II Study
• Unit 19. Global Business Environment Study
• Unit 20. Legal, Economic, and Regulatory Issues