I. International Association of Internal Auditors (IIA) and china institute of internal audit IIA Branch are professional international organizations dedicated to promoting the development of the global internal audit industry. IIA realizes the self-discipline of the global internal audit industry through four aspects: professional ethics, standards, certificates and professional development. At present, IIA has members in more than 20 countries. In the past 12 years, the number of IIA members quadrupled, that is, at the end of 1990, the number of members was 39,000, and by July 3, 2003, the number of members was 833 15. The distribution of members is that the number of members in North America is 4220 1, accounting for about 51%of all members; The number of world members is 4 1, 654, 38+0 14, accounting for about 49%. China Institute of Internal Audit, formerly known as China Institute of Internal Audit, was established in 1987, and was approved by the National Audit Office in 1998 and submitted to the Ministry of Civil Affairs for approval. The Institute changed its name to Association and became a national social organization for self-discipline management of internal audit institutions. China institute of internal audit joined IIA on 1987 and became a national branch of IIA. Ii. Qualification Examination for International Certified Internal Auditor (CIA) According to the concept of IIA, internal audit is an important part of corporate governance, risk management and internal control, with the purpose of adding value to the organization and improving operational efficiency. Therefore, IIA attaches great importance to improving the professional quality and skills of internal auditors. The CIA exam is a global exam organized by IIA. The examination is set and graded by the IIA Examination Committee, and those who pass the examination are awarded the qualification certificate of registered internal auditor by IIA. This certificate is an internationally recognized internal audit major. In order to learn from the advanced experience and technical methods of foreign internal auditing, China Institute of Internal Auditing promotes the improvement of the quality of internal auditors in China, the development of internal auditing in China and the legalization, institutionalization and standardization of internal auditing in China. Approved by the National Audit Office, China Institute of Internal Audit signed the CIA Examination Agreement with IIA in June, 1998. 1998165438+10. When the CIA exam was first held in China, there was only one test center in Guangzhou, with 973 applicants and 4 people passing the general exam at one time. In June 2002, there were 1 12 test centers in Guangzhou, Shandong, Beijing, Nanjing, Tianjin, Wuhan, Chengdu, Changchun, Harbin, Shenyang, Shanghai, Hangzhou and Henan, and the cumulative number of applicants for the CIA exam reached 3 1563, and 3 people passed the exam. This year, we are going to set up four more test sites in Zhengzhou, Xi, Hefei and Changsha. Nowadays, the CIA exam has become a recognized professional certification qualification exam in China, and the number of people who signed up for the CIA exam has increased year by year, reaching more than 5,400 in 2000. More than 8300 people in 20065438+0; In 2002 it was12944; The number of applicants this year is 1 1, 362. Third, the subjects and contents of the CIA exam (1) The CIA exam has four parts. The contents and changes of the four parts are as follows: before 1 1 month in 2003 and after May 2004 (each part has 80 questions) (each part has 125 questions) (examination time is 2 10 minutes) Part I: Internal audit procedures. The Role of Risk and Control Part II: Internal Audit Technology Implementing Internal Audit Task Part III: Management Control and Information Technology Business Analysis and Information Technology Part IV: Audit Environment Enterprise Management Skills Before June 2003 1 1, the first three parts were put forward by IIA, and the fourth part: Audit environment was put forward by China Institute of Internal Audit, and IIA made unified marking; After May 2004, the fourth part: Enterprise management skills can be put forward by China Institute of Internal Audit according to the national conditions, or the unified proposition of IIA can be used, which means that the content of the fourth part will be greatly adjusted. (II) The main contents and examination methods of the CIA exam on June 5438+065438+ 10, 2003 Part I: Internal audit procedures This part includes audit theory and professional knowledge, fraud discovery, report and investigation. Some topics involve case studies of applied technology with a certain depth; Part II: Internal Audit Skills This part includes skills and methods such as reasoning ability, communication ability, and dealing with the relationship with the audited entity, focusing on the problem-solving ability of candidates. The test of behavioral technology, statistics and mathematical methods in this sub-topic is divided into two levels: basic knowledge and understanding ability.
The third part: management control and information technology, including organization management, information technology, management accounting, quantitative methods of management, etc. The problems involved in this part belong to the cognitive level and are the basic business requirements in internal audit practice. The fourth part: audit environment, which involves the contents of China's economic law, financial accounting, financial management and economics, belongs to the category of understanding. The CIA exam is a closed-book exam with 80 multiple-choice questions in each part, and the time is 2 10 minutes. Four. Other qualification examinations held by IIA 1. The CIA exam is designed for the chief auditor (CAE). The CIA exam program designed for the chief auditor (CAE) at IIA Headquarters provides qualified CAE with the opportunity to take the CIA exam. CAE can choose the examination time and place at its own discretion, and arrange it outside the normal May and 1 1 month examinations. IIA will send someone to invigilate. 2. Professional Examination IIA has developed three professional certificate examinations, namely, internal control self-assessment certification (CCSA), registered government audit expert (CGAP) and registered financial services auditor (CFSA), to help those who need other majors different from CIA. In May, 2003, 24 national branches held the internal control self-assessment certification (CCSA) examination. In addition, some national chapters expressed interest in holding CGAP and CFSA exams at IIA headquarters. So far, all three special certificate examinations have been conducted in English and have not been translated into other languages. China's CIA exam has a high starting point and is directly in line with international standards; The qualification certificate issued by the CIA after passing the exam has a high gold content. IIA issued an internationally recognized CIA English qualification certificate, and China Institute of Internal Audit produced a Chinese certificate, and at the same time issued Chinese and English certificates to those who passed the examination.