2021年CIA各科目考试介绍（官方原文）

2021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.

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