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The Institute of Internal Auditors (IIA) is an international professional association that provides education, training, and certification to internal auditors worldwide. One of the most popular certifications offered by the IIA is the Certified Internal Auditor (CIA) designation. To earn this certification, candidates must pass a series of exams that test their knowledge and skills in various areas of internal auditing. One of these exams is the IIA-CIA-Part2, which focuses on the practice of internal auditing.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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The Practice of Internal Auditing is an essential function that helps organizations achieve their objectives by providing assurance on the effectiveness of risk management, control, and governance processes. The IIA-CIA-Part2 exam is designed to evaluate an individual's knowledge of internal audit practices, including how to plan, execute, and report on internal audit engagements. Additionally, the exam covers the International Professional Practices Framework (IPPF), which is a comprehensive set of guidance and standards developed by the IIA to promote effective internal auditing.

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