Become an IIA Exam Author!
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1 Become an IIA Exam Author! Information Session May 28, pm
2 What s in it for me? Become a part of exclusive global team of writers, experts in their field of Internal Audit and Risk Management, leverage your exposures and knowledge in the respective field and networking opportunities with fellow writers from across the globe! Receive CPE hours for each question approved (up to 10 CPE credits per year for CIA writers and 5 CPE credits per year for CRMA writers)! Receive monetary awards (or) - Receive points that can be used to purchase materials in IIA bookstore!
3 Requirements CIA certified or hold other IIA specialty designations (CRMA, CGAP, CCSA, and CFSA) Current in the profession Write to expressing interest and fill in application form. Once accepted as an exam author, submit a minimum of 20 items during the course of the year.
4 How it works once accepted Item writers will gain access to item writers guideline and a LinkedIn group exclusive only to item writers. The IIA will contact item writers each month by , inviting to write items for one of the IIA certifications that the writers currently hold. In each month there will be topic areas determined by the IIA corresponding to exam syllabus. Item writers need to write question stems relevant to the respective topic areas.
5 Requirements on Question Writing Process Multiple-choice format: option A-D Provide robust rationale, both for the correct answer and the incorrect answers. References: for each topic area, the IIA determines which reference(s) the item writers are allowed to use. E.g.: IPPF, Practice Advisories, Practice Guides, Sawyer s Internal Auditing, COSO framework, etc. At a minimum, the rationale for the correct answer will have to be based on the required reference.
6 Exam Name CIA PART 1 Item Source IWS Jan 2015 Topic I.C.2.b.3 Maintain individual objectivity (P) Stem In which of the following situations does the internal auditor potentially lack objectivity? Option A An internal auditor reviews the procedures for a new electronic data interchange connection for a customer before it is implemented. Option B Four months after being transferred to the internal audit activity, a former purchasing assistant performs a review of internal controls over purchasing. Option C An internal auditor recommends standards of control and performance measures for contracting with a service organization. Option D A payroll accounting employee assists an internal auditor in verifying the physical inventory of small motors. Rationale A. Incorrect. Objectivity is not adversely affected when the internal auditor reviews procedures before they are implemented. If the internal auditor was involved in designing, installing, or drafting procedures, that would constitute an impairment. B. Correct. Persons transferred to or temporarily engaged by the internal audit activity should not be assigned to engagements involving those activities they previously performed until a reasonable period of time (at least one year) has elapsed. (Standard 1130.A1) Such assignments are presumed to impair objectivity. C. Incorrect. Objectivity is not adversely affected when the internal auditor recommends standards of control for systems. In fact, it is appropriate for internal auditors to make such recommendations (Standard 2110). D. Incorrect. Use of staff from other areas to assist the internal auditor does not impair objectivity, especially when the staff is from outside of the area where the engagement is being performed. Key B 1st Reference International Professional Practices Framework (IPPF) Page Number IPPF Reference Standard 1130.A1 and Standard nd Reference Page Number 2nd IPPF Reference
7 Review and Approval Item writers have one month to write items. Once items are submitted, they go through a rigorous review by IIA HQ Certifications staff. Items that pass the Certifications staff review will be sent to the IIA s Global Exam Development Committee (EDC) for final review and approval. Review result: typically item writers are notified within 60 days after submission through . Result consist of the number of items accepted, and general feedback/guidance to improve on any declined items. Some examples of common reasons for declined items: not relevant, keyable/weak distractors, too difficult/too basic, too subjective, inadequate reference/rationale.
8 Can you spot what s wrong with this item? According to IIA guidance, which of the following describes the primary reason the chief audit executive should report to the board? A. The board can approve expenses. B. The board can determine where to deploy internal audit resources. C. When the internal audit activity reports to a high level in the organization, audit independence is protected. D. The board is most knowledgeable about risk.
9 Q&A For further inquiries, feel free to contact: Hendry M. Tanaja Thank you!
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