CIA Learning System Instructor-Led Course (Part 1)

The IIA’s CIA Learning System is a CIA review course designed to meet the unique needs of busy internal audit professionals.

Developed under the guidance of CIA-certified subject matter experts, this program will provide you with the tools necessary to successfully prepare for the CIA exam in the time frame and learning format that best suits you.

Course Content:

• Foundations of Internal Auditing
  • Interpret the IIA’s Mission of Internal Audit, Definition of Internal Auditing, and Core Principles for the Professional Practice of Internal Auditing, and the purpose, authority, and responsibility of the internal audit activity
  • Explain the requirements of an internal audit charter (required components, board approval, communication of the charter, etc.)
  • Interpret the difference between assurance and consulting services provided by the internal audit activity
  • Demonstrate conformance with the IIA Code of Ethics
• Independence and Objectivity
  • Interpret organizational independence of the internal audit activity (importance of independence, functional reporting, etc.)
  • Identify whether the internal audit activity has any impairments to its independence
  • Assess and maintain an individual internal auditor’s objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity
  • Analyze policies that promote objectivity
  • Interpret fundamental concepts of risk and the risk management process
  • Describe globally accepted risk management frameworks appropriate to the organization (COSO - ERM, ISO 31000, etc.)
  • Examine the effectiveness of risk management within processes and functions
  • Recognize the appropriateness of the internal audit activity’s role in the organization’s risk management process
  • Interpret internal control concepts and types of controls
  • Apply globally accepted internal control frameworks appropriate to the organization (COSO, etc.)
  • Examine the effectiveness and efficiency of internal controls