Exam topics

Engagement planning, testing, evidence, analysis, and reporting.

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CIA Part 2 2025 SyllabusThe 2025 CIA Part 2 syllabus has three domains: Engagement Planning (50%), Information Gathering, Analysis, and Evaluation (40%), and Engagement Super…
CIA Engagement PlanningEngagement planning starts by defining the question the audit must answer, the processes and period in scope, and the criteria for evaluation. The aud…
CIA Part 2 EvidenceEvidence must be relevant to the engagement objective, reliable enough for the conclusion, and sufficient in quantity and coverage. Relevance asks whe…
CIA Part 2 Sampling and Data AnalysisSampling and analytics help auditors evaluate risk efficiently, but the method controls the inference. Validate the population, define the objective a…
CIA Part 2 Findings and RecommendationsA defensible audit finding compares an evidence-supported condition with applicable criteria, explains cause and risk when supported, and proposes a p…