2021年CIA各科目考試介紹（官方原文）

2021年國際內(nèi)審資格考試（CIA）總共分為三大考試科目，分別是科目一內(nèi)部審計基礎(chǔ)、科目二內(nèi)部審計知識、科目三內(nèi)部審計知識要素。以下為官方公布的主要考試內(nèi)容：

Part 1 – Essential of Internal Auditing

125 questions | 2.5 Hours (150 minutes)

The CIA exam Part 1 topics tested include aspects of mandatory guidance from the IPPF; internal control and risk concepts; as well as tools and techniques for conducting internal audit engagements. It tests the candidates' knowledge, skills and abilities related to the IPPF, particularly the Attribute Standards (series 1000, 1100, 1200 and 1300) as well as Performance Standard 2100.

Part 2 – Practice of Internal Auditing

100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 2 topics includes four domains focused on managing the internal audit activity, planning and engagement, performing the engagement and communicating engagement results and monitoring progress. It tests the candidates' knowledge, skills and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.

Part 3 – Business Knowledge for Internal Auditing

100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 3 topics include for domains focused on business acumen, information security, information technology and financial management. It tests the candidates' knowledge, skills and abilities particularly as they relate to these core business concepts.

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