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lIA is a worldwide organization of internal auditors. The association was established in New York, USA in 1941. It enjoys a consultant status in the United Nations Economic and Social Development Agency. Is a permanent observer to the International Organization of Supreme Audit Institutions. He is a group member of the International Government Financial Management Committee and the International Federation of Accountants. The association currently has 196 branches, distributed in more than 100 countries and regions.
Since 1974, the IIA has held certified internal auditor qualification examinations in designated places around the world, awarded certified internal auditor certificates to those who pass the examination, and awarded the title of “registered internal auditor”.
International Certified Internal Auditor Abbreviation: CIA. The exam is referred to as IIA by The Institute of Internal Auditors headquartered in Florida, USA. The Certification Department issues questions and conducts unified examinations in more than 20 languages in more than 50 countries around the world.
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The “International Registered Internal Auditor Examination” has 4 subjects in total and must be passed within 2 years. Each subject has 80 multiple-choice questions. 75 points are passed, that is, 75% of the answers are correct. The test time is two days, with one subject in the morning and one in the afternoon. The duration of one exam is 3.5 hours.
- Internal Audit Process
- Internal audit skills
- Management control and informaion tenology
- Internal Audit Environment