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If you are planning to take the Certified Internal Auditor Part 4 (CIA-IV) exam, then you need to have a solid understanding of financial concepts, risk management, and governance. The CIA-IV exam is designed to test your knowledge and skills in these areas, and passing the exam is essential if you want to become a certified internal auditor.
Exam Objectives:
The CIA-IV exam covers the following topics:
- Financial Management
- Financial Risk Management
- Financial Statement Analysis
- Internal Controls and Risk Management
- Corporate Governance
- Business Ethics and Fraud Prevention
The exam is designed to test your ability to:
- Analyze financial statements and identify risks
- Develop and implement internal controls
- Evaluate the effectiveness of risk management programs
- Assess corporate governance practices
- Apply ethical principles to business situations
- Prevent and detect fraud
The exam consists of 100 multiple-choice questions and you will have 2.5 hours to complete it. The passing score for the CIA-IV exam is 600 out of 750 points.
Exam Details:
The CIA-IV exam is delivered through the Pearson VUE testing centers and online. The exam fee for members of the Institute of Internal Auditors (IIA) is $485, while non-members will pay $625. The fee includes one exam attempt, but additional attempts can be purchased for $375.
Before you can take the CIA-IV exam, you must have completed the CIA Part 1, 2, and 3 exams, or meet the eligibility requirements for the CIA program. This includes having a minimum of a bachelor's degree and two years of internal auditing experience, or a master's degree and one year of experience.
Related Books:
If you are preparing for the CIA-IV exam, the following books can help you prepare:
- Internal Auditing: Assurance and Consulting Services by Kurt F. Reding, Paul J. Sobel, Urton L. Anderson, and Michael J. Head
- Financial Risk Management: A Practitioner's Guide to Managing Market and Credit Risk by Steve L. Allen
- Financial Statement Analysis: A Practitioner's Guide by Martin S. Fridson and Fernando Alvarez
- Corporate Governance: Principles, Policies, and Practices by Bob Tricker
- Business Ethics: Ethical Decision Making and Cases by O. C. Ferrell, John Fraedrich, and Linda Ferrell
- Fraud Examination by W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, and Mark F. Zimbelman
These books cover the topics that are tested on the CIA-IV exam and can help you gain a deeper understanding of the concepts and principles involved. You can also find additional study materials and practice exams on the IIA website.
Passing the CIA-IV exam requires a significant amount of preparation and study. By understanding the exam objectives, familiarizing yourself with the topics covered, and using the right study materials, you can increase your chances of passing the exam and achieving your goal of becoming a certified internal auditor. Good luck!
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