CIA Part 2 is the core practical component of the CIA certification system, which focuses on the ability to execute the entire internal audit project process.

1. Introduction to the CIA-Part2 certification

Certified Internal Auditor (CIA Part 2) is the second exam of the Certified Internal Auditor certification system launched by the International Institute of Internal Auditors. It inherits the theoretical knowledge of Part 1 and focuses on the full process execution ability of internal audit practice. It is a key link in verifying whether candidates can transform the basic principles of internal audit into practical work skills.

The content of the CIA Part 2 exam strictly follows the International Professional Practice Framework for Internal Audit (IPPF), covering core practice modules such as audit plan development, evidence collection and evaluation, audit procedure execution, audit report writing, and corrective follow-up. The aim is to cultivate professionals who can independently carry out internal audit projects.

This exam is the authoritative practical assessment standard in the global field of internal audit. After passing it, one can further advance towards the qualification of CIA holder, and is widely recognized as a core competency certificate for internal audit practitioners by enterprises, government agencies, and non-profit organizations.

The core positioning of CIA Part 2 is the practical verification of internal audit capabilities. Unlike Part 1, which focuses on fundamental principles, governance frameworks, and professional ethics, Part 2 emphasizes the integration of knowledge and action, requiring candidates to fully participate in the entire lifecycle of an audit project from the perspective of an internal auditor, from the early stage of audit plan development, risk oriented audit scope determination, to the mid-term of audit evidence collection, control testing, and substantive procedure execution, to the later stage of audit report writing, communication with management, and follow-up on rectification.

The core objective of CIA Part 2 is to ensure that candidates have the ability to independently conduct small and medium-sized internal audit projects, identify key risk points in the audit process, use appropriate audit tools and techniques to solve practical problems, and comply with IIA professional practice standards to ensure the objectivity, compliance, and effectiveness of audit work.

CIA Part 2 certificate holders will develop an audit plan for the enterprise procurement process based on the risk assessment methods learned in Part 1; Using sampling techniques to collect audit evidence such as procurement contracts and payment vouchers; Identify vulnerabilities in the process; Follow up on management's corrective measures and verify their effectiveness, ultimately providing support for optimizing processes and reducing risks for the enterprise.

2. The Competitive Edge of Certified Internal Auditor IIA-CIA-Part2 Exam (CIA-Part2) Certification

CIA Part 2 is a globally recognized standard for assessing the practical abilities of internal auditing. Passing this exam means that candidates have the core skills to independently conduct audit projects and can directly meet the job requirements of internal auditing positions in enterprises.

Having practical skills corresponding to CIA Part 2, practitioners have significant advantages in the job market. Globally, junior internal auditors with practical skills generally earn an annual salary of $60000 to $90000, which is higher than those with only theoretical knowledge. With the accumulation of project experience, salary increases can reach 30% to 50%.

The CIA Part 1 establishes the fundamental theoretical framework, while Part 2 endows practical execution capabilities. The combination of the two lays a solid foundation for the subsequent Part 3.

3. Core Components of the CIA-Part2 Certification

The CIA Part 2 certification exam is a crucial step for you to move from understanding the professional framework and principles of internal auditing to mastering its core practical skills and methodology. The core of this exam is to transform the governance, risk, and internal control knowledge established in Part 1 into concrete and executable audit project lifecycle management capabilities, focusing on how you apply theory to practice and complete a complete audit cycle.

The exam content strictly follows the IIA official outline, and its structure clearly maps the standard process of an audit project. The internal audit practice process module is the backbone of the entire exam, which requires you to systematically master how to manage an audit project from audit planning, organizational implementation, risk oriented on-site work to project control.

On this basis, the audit evidence and working papers module provides the "flesh and blood" of the project, that is, how to use various methods to collect high-quality evidence and record work in a standardized manner to support audit conclusions.

The audit procedures and business application modules test your "tactical" application ability in different business scenarios, requiring you to be able to design and execute targeted audit procedures.

Finally, the audit report, communication, and corrective action follow-up module is the "value loop" of the entire audit cycle. It examines how you present audit results through professional reporting and communication, and drive management to implement corrective actions, ultimately achieving the goal of adding value to the organization.

4. What are the requirements to be a Certified Internal Auditor?

(1) Qualification prerequisites:

To obtain CIA Part 2 certification, you need to have passed the CIA Part 1 exam and your grades are valid for 3 years.

Education and work experience requirements are consistent with CIA Part 1:

• Applicants with a bachelor's degree or above do not need to have prior experience in internal auditing when applying. After passing all three exams, they need to accumulate 2 years of relevant work experience
• College graduates need to accumulate 3 years of experience
• Individuals without a college degree or above are required to accumulate 5 years of experience;

In addition, you also need to comply with the IIA Code of Ethics and have no record of serious violations of laws and regulations; Have corresponding language proficiency. 

(2) Training and examinations:

There are 100 Single choice question questions in CIA Part 2, including a large number of scenario analysis questions, which simulate the real audit project scenario. The exam lasts for 150 minutes. Full score of 800 points, passing with a score of 600 or above, using a globally unified scoring standard, with no fixed pass rate.

The exam fee for IIA members is about $250, while for nonmembers it is about $380, and there is no need to pay the application fee again.

The results will be displayed immediately after the exam, and the validity period of the scores is 3 years. Candidates must pass Part 3 within 3 years, otherwise the scores of the subjects that have passed will be invalidated. 

(3) Qualification maintenance:

After passing CIA Part 2, one must continue to pass Part 3 and submit proof of work experience that meets the requirements. After passing IIA review, one can obtain the CIA certificate.

Consistent with the overall requirements of the CIA, holders are required to accumulate 40 Continuing Professional Education (CPE) credits every 2 years and sign a professional ethics statement annually to ensure the continued validity of the certificate.

5. Comparable Certifications to CIA-Part2 Certification

• Certified Information Systems Auditor (CISA)
• Certification in Risk Management Assurance (CRMA)
• Certified Fraud Examiner (CFE)
• Internal Audit Practitioner (IAP)