北京市2020年CIA第四次考试科目有哪些呢?
2020年国际内审资格考试(CIA)总共分为三大考试科目,分别是科目一内部审计基础、科目二内部审计知识、科目三内部审计知识要素。以下为官方公布的主要考试内容:
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.
CIA考试形式
CIA考试的方式为分科闭卷考试,总三个科目,考试语种包括中、英文两种,报考人员可任选其中一种,但在同一考试年度里三个科目不能两种语种混用。
科目 | 时间 | 题量 |
第一部分:内部审计要素 | 150分钟 | 125题 |
第二部分:内部 审计 实务 | 120分钟 | 100题 |
第三部分:内部审计业务知识 | 120分钟 | 100题 |
考生在CIA每个部分考试获得的原始分数(答对题目的数量)将会被换算转化为250到750之间的标准分数,标准分达到600分或以上(相当于答题正确率达到75%或以上)的考生被认定为合格,成绩显示“通过”,未通过考试则显示具体分数。考题中有部分题目仅为IIA开展统计调查所使用,不纳入计分。