Learning with the IIA Refreshing the profession: The New Internal Auditor. Jan Olivier 6 February 2019
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1 Learning with the IIA Refreshing the profession: The New Internal Auditor Jan Olivier 6 February 2019
2 Contents title Qualifications framework CIA syllabus update Learning support
3 Qualifications framework Foundation stage Practitioner stage Professional stage IIA Certificate Certified Internal Auditor Chartered Internal Auditor
4 Why CIA? Globally recognised International standard for practicing internal auditors Awarded to 150,000 since 1973 Flexible Self study Exams can be taken any time More than 100 centers across Ireland and the UK
5 CIA pass marks 67% Part 1 Part 2 Part 3 59% 59% 86%
6 2019 CIA syllabus update Bring the exam dates up to date Greater alignment with the international standards Minimise duplication and overlap Clarify necessary knowledge, skills and abilities
7 What isn t changing Duration and number of exam questions remain unchanged: Part 1: 150 minutes / 125 questions Part 2: 120 minutes / 100 questions Part 3: 120 minutes / 100 questions Eligibility requirements Registrations and administration processes Fees Scaled score of 600/750 to pass
8 What is changing Basic and proficient cognitive levels to replace the awareness and proficient knowledge levels 60 day waiting period for exam re-sits 3 year completion period (for new CIA candidates only)
9 What is changing 315 pages 260 pages 295 pages
10 Part 1 Fundamentals of internal audit Previous syllabus 2019 Syllabus Mandatory guidance (35-45%) Internal control/risk (25-35%) Conducting internal audit engagements audit tools and techniques (25-35%) To Part 2 Foundations of internal auditing (15%) Independence and objectivity (15%) Proficiency and due professional care (18%) Quality assurance and improvement programme (7%) Governance, risk management, and control (35%) 55 From Part 2 Fraud risk (10%)
11 Part 1 Fundamentals of internal audit Changes Name changed from Internal audit basics Emphasis on: The mission of internal audit Core principles Attribute standards Performance standards Examines differences between assurance and consulting engagements Appropriate disclosure of conformance v nonconformance. Emphasizes ethics, focusing on accountability and governance. Largest domain Governance, Risk management and control Cognitive level 16 of the 30 topic on proficiency level
12 Part 2 Practice of internal auditing Previous syllabus 2019 Syllabus Managing the internal audit function (40-50%) Managing individual engagements (40-50%) Fraud risks and controls (5-15%) To Part 1 From Part 1 Managing the internal audit activity (20%) Planning the engagement (20%) Communicating engagement results and monitoring progress (20%) Performing the engagement (10%)
13 Part 2 Practice of internal auditing Changes Name change to Practice of internal auditing Clarify Part as application Emphasis on: Performance standards Internal audit practices Less emphasis on the strategic role Greater alignment with the standards CAE responsibility regarding assessing residual risk and communicating risk acceptance Largest domain Performing the engagement Cognitive level 21 of the 35 topic areas require proficiency level
14 Part 3 Business knowledge for internal auditing Previous syllabus 2019 Syllabus Governance/business ethics (5-15%) Risk Management (10-20%) Organizational structure / business processes and risks (15-25%) Communication (5-10%) IT / Business continuity (15-25%) Financial management (10-20%) Business acumen (35%) Information security (25%) Information technology (20%) Financial management (20%) Global business environment (0-10%)
15 Part 3 Business knowledge for internal auditing Changes Name change to Business knowledge for internal auditing Focus on core job skills New areas added: Data analytics Technology practices Cybersecurity Following areas removed: Business competition Conflict management Cultural and political environment Communication Largest domain Information Technology Cognitive level 3 of the 35 topic areas require proficiency level
16 CIA Masterclasses Updated exam prep workshops in line with the updated syllabus 2 day workshop Additional online content: Red zone Summary notes Mindmaps Implementation guidance
17 Challenges for 2019/2020 Improve registration processes with IIA Global / CCMS Induction support CIA Hub improvements Online events CIA Conference Regional support Resit support
18 CIA Hub Students Access the study system Additional question bank Supplementary study content Study support
19 Contact us Jan Olivier Learning manager Follow us on
20 Questions?
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