Introduction

The Certified Internal Auditor (CIA) – Part 2 Exam Preparation program is a comprehensive and intensive course designed to equip professionals with the knowledge, skills, and exam strategies required to successfully pass Part 2 of the CIA certification, awarded by the Institute of Internal Auditors.

This program, designed by Global Horizon Training Center, focuses on the practical application of internal auditing principles, particularly in planning, executing, and communicating audit engagements. It is fully aligned with the latest CIA Part 2 exam framework, covering key domains including Engagement Planning (50%), Information Gathering & Analysis (40%), and Communication & Supervision (10%) .

Through a structured, exam-focused approach, participants will gain both theoretical understanding and practical competencies, ensuring readiness to pass the exam and perform effectively in real-world audit environments.

Objectives

By the end of this program, participants will be able to:

• Understand the CIA Part 2 exam structure and key focus areas
• Apply risk-based internal auditing methodologies
• Plan and execute internal audit engagements effectively
• Analyze audit evidence using appropriate tools and techniques
• Evaluate internal controls, risks, and governance processes
• Identify fraud risks and recommend mitigation strategies
• Prepare audit workpapers and professional reports
• Apply effective communication techniques in audit engagements
• Solve exam-style questions confidently and efficiently

Target Audience

This program is designed for:

• Internal Auditors and Audit Officers
• Audit Supervisors and Managers
• Risk and Compliance Professionals
• Finance and Accounting Professionals
• Professionals preparing for CIA certification
• Individuals involved in internal audit and control functions

Outline

Day 1 – Engagement Planning & Exam Strategy

• CIA Part 2 exam structure, format, and scoring

• Engagement objectives and scope determination
• Understanding organizational strategy, governance, and risk appetite
• Developing evaluation criteria
• Risk-based audit planning concepts
• Identifying key business risks (financial, operational, IT)
• Practice questions and discussion

Day 2 – Risk Assessment & Audit Program Design

• Detailed risk assessment methodologies

• Identifying and prioritizing risks and controls
• Assessing key business processes (procurement, inventory, ERP, etc.)
• Designing audit procedures and testing methods
• Developing audit work programs
• Resource planning and allocation
• Case study and exam-style questions

Day 3 – Audit Execution & Data Analysis

• Gathering audit evidence (interviews, walkthroughs, documentation)

• Evaluating reliability and sufficiency of evidence
• Data analytics and audit tools
• Process mapping and workflow analysis
• Analytical procedures (ratios, trends, benchmarking)
• Introduction to audit technologies (AI, automation)
• Practical exercises

Day 4 – Findings, Reporting & Documentation

• Identifying control gaps and deviations

• Root cause analysis and impact evaluation
• Assessing significance of findings
• Preparing audit workpapers
• Writing effective audit reports
• Communicating findings to stakeholders
• Mock Exam (Part 1)

Day 5 – Supervision, Communication & Final Exam Preparation

• Audit supervision and quality assurance

• Roles of audit supervisors and engagement oversight
• Stakeholder communication strategies
• Escalation and reporting protocols
• Final revision of key concepts
• Full mock exam (timed simulation)
• Review, feedback, and exam strategies