About Practitioner Program

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About Practitioner Program

A professional credential in internal auditing is fundamental to setting yourself apart from others within the profession and adds credibility and respect, increases earning potential and advancement, sharpens your proficiencies and skill set.

Roadmap to earn the IA Practitioner Charter

A new IA Practitioner program and exam has been created to better meet the professional development needs of students and new/rotational internal auditors. The program will launch on 1 November 2020. Candidates whose applications for the IAP program were received on or before 31 October 2020 may continue with the current pathway, but also have the option to transfer to the new program once it launches. If you wish to continue in the current IAP program, you must successfully complete the CIA Part 1 exam by 31 December 2021 when the program expires.

Why do IAP

Why do IAP

The Internal Audit Practitioner program is designed to simplify the application for non-graduates to register for the CIA. If you do not hold a degree, you can complete the IAP first, thus fulfilling all the eligibility requirements for the CIA.

Course Overview

Internal Audit Attributes (IIA Standard 1000, 1100, 1200): 20%

1. Recognize the elements of The IIA’s International Professional Practices Framework (IPPF)

2. Explain the difference between assurance and consulting services provided by the internal audit activity

3. Define internal audit activity independence and an individual internal auditor's objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity

4. Describe the knowledge and competencies that an internal auditor needs to possess to perform his/her individual responsibilities

5. Define due professional care and illustrate an individual internal auditor's competency through continuing professional development

Nature of Work (IIA Standard 2100): 20%
1. Define fundamental concepts of risk and the effectiveness of risk management within processes and functions

2. Describe internal control concepts, types of controls, and globally accepted internal control frameworks

3. Identify the effectiveness and efficiency of internal controls

4. Recognize fraud risks, types of frauds, the potential for the occurrence of fraud (i.e. red flags, etc.) and determine whether fraud risks require special consideration when conducting an engagement

Engagement Planning (IIA Standard 2200): 23%
1. Identify relevant information (review previous audit reports and data, conduct walkthroughs and interviews, perform observations, etc.) as part of a preliminary survey of the engagement area

2. Define engagement objectives, evaluation criteria, and the scope of the engagement to assure identification of key risks and controls

3. Describe checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area

4. Identify a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors

5 Recognize engagement procedures and the engagement work program, including the level of resources needed

Engagement Work (IIA Standard 2300): 25%
1. Recognize the relevance, sufficiency, and reliability of evidence for work papers and documentation to support conclusions and engagement results

2. Recognize the risk implications and relevant controls of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.)

3. Describe computerized audit tools and techniques (data mining and extraction, continuous monitoring, automated work papers, embedded audit modules, etc.)

4. Identify appropriate analytical approaches and process mapping techniques (process identification, workflow analysis, process map generation and analysis, spaghetti maps, RACI diagrams, etc.)

5. Identify appropriate sampling (random, judgment, discovery, etc.) and statistical analysis techniques

6. Differentiate common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) and financial analysis (horizontal and vertical analysis, and ratios related to activity, profitability, liquidity, leverage, etc.)

Engagement Communication (IIA Standard 2400): 12%
1. Recognize communication quality (accurate, objective, clear, concise, constructive, complete, and timely) and elements (objectives, scope, conclusions, recommendations, and action plan)

2. Discuss recommendations to enhance and protect organizational value

3. Describe engagement communication (preliminary, interim reporting, conclusions) with appropriate parties

Pricing Structure

  Member Non-member
Application Fee US $115 → US $50 US $230 → US $100
Registration US $280 → US $150 introductory price in the first year US $395 → US $250 introductory price in the first year