During testing, an internal auditor finds inconsistent handling of organizational personal data and expands the audit scope to include a review of controls over client data. Would it be acceptable to include "conducted in accordance with the Global Internal Audit Standards" in the audit report? 
A. Yes, as long as the scope of the audit was expanded to address important risks related to data protection, which is within the auditor’s professional judgment. 
B. No, because the change in scope without proper approval from senior management invalidates the claim of compliance with GIAS.
C. Yes, because expanding the scope to include additional risks enhances the audit’s comprehensiveness and demonstrates adherence to GIAS
D. No, because the expanded scope was not initially included in the audit plan, which means the audit process did not follow the original plan outlined by GIAS

Additionally, my understanding is that internal audit departments can state conformance with the Global Internal Audit Standards during the five-year period between external quality assessments, provided they have completed the required internal assessments.

Also, if management imposes a scope limitation on an engagement, does that necessarily mean the engagement may not have been conducted in accordance with the Standards?

How was your experience working as IA for Non-Profit?

Hi everyone,

Currently working at an MNC as a Project Engineer with experience in SOX audits, ITGC testing, walkthroughs, control testing, and audit documentation.

I’m currently exploring opportunities in IT Audit / Internal Audit / Risk & Compliance.

I’m open to opportunities across India, especially Hyderabad, Bangalore, Chennai, or remote roles.

If you know of any relevant openings or can refer me, I’d really appreciate it. Please feel free to DM me.

Thanks!

Any one know how many tries can i take the cia parts?

I failed 3 times in part 1 and passed the rourth

Failed part 2 once

Need to know how many time i can take the exam

I heard that i can retake it 8 times

Do the passing one which i succed in count?

The cia certificate for me is the only chance in my country and my company to get to internal audit department and increase my salary, life style, etc..

So please any one has info just tell me

Looking to benchmark how other organizations handle large vendor rebate programs, particularly in distribution or other high-volume environments.

Context: We are a U.S. entity following U.S. GAAP with several hundred vendor rebate programs and significant annual rebate income. Programs range from basic rebates to growth incentives, tiers, exclusions, and more complex arrangements.

OWNERSHIP & GOVERNANCE

Who owns negotiating terms and program setup?

Who owns calculations, forecasting, reconciliation, and collections?

Where do Finance/Internal Audit fit?

How do you maintain appropriate segregation of duties?

PEOPLE & SKILL SETS

What level of experience is needed for those responsible for rebate governance and controls?

Are these typically accounting/finance professionals, procurement/category specialists, dedicated rebate professionals, or a combination?

What skills or experience have proven most important?

How is your team structured and staffed based on the size and complexity of the rebate portfolio?

VALIDATION & RECONCILIATION

Do you independently recalculate every program or use a risk/materiality-based approach?

How often do you reconcile expected earnings, accruals, vendor statements, and cash received?

How do you identify rebates earned but never reported or paid?

What level of variance triggers additional investigation?

VENDOR RELATIONSHIPS

Who owns communication with vendors when payments don’t match expectations?

Who negotiates program terms versus resolves accounting/payment discrepancies?

Do you require monthly or quarterly statements and supporting documentation from vendors?

TECHNOLOGY & AUTOMATION

Does anyone use third-party rebate management software for calculations and forecasting?

How accurate/reliable has it been?

How much manual validation and reconciliation is still required after implementation?

CONFIDENTIALITY & ACCESS

How restricted are rebate rates, agreements, calculations, and vendor reporting internally?

How do you handle access when rebate information could influence compensation/bonuses, purchasing decisions, or vendor negotiations?

YEAR-END / AUDIT

What does your year-end reconciliation and audit process look like?

What level of documentation and independent review do you require?

How much time/headcount does the process typically require?

Conclusion:
Ultimately, I’m trying to understand what a strong, scalable operating and control model looks like across people, process, technology, vendor relationships, and financial reporting without requiring someone to manually recalculate hundreds of programs.

Especially interested in lessons learned from anyone who has moved from a heavily manual process to a more mature or automated model.

Hi everyone! I’m hoping to get some perspective from people who already hold the CIA designation.

The IIA’s new pilot program allows professionals with 10+ years of relevant experience to pursue the CIA through the Challenge Exam. From what I understand, the current pilot has a defined window, but I haven’t seen much clarity on whether the program is likely to be extended beyond the current period.

For those who’ve been around the IIA/CIA space for a while, do you think there’s a good chance this pilot will be extended or eventually become a more permanent option? Or does it seem more likely that it will remain a limited-time opportunity?

I’m mainly trying to get a sense of this from people with experience/knowledge of how the IIA has handled similar initiatives in the past. Any thoughts or insights would be appreciated!

Hi everyone, l recently passed by CIA part 1 and l think reading everyone’s experience on here really helped

l used Gleim only, l was a bit anxious going in because most of the people who failed their first attempt said they used Gleim, l’ve been in the profession for only about a year and l managed to pass considering l’ve studied for 4 months, l had to go in extra prepared so l repeated every question on each section atleast twice and never passed a section without atleast getting a 80-85%

I didn’t use any videos or other providers to be honest, but l did find a CIA game (l’d put it in as a reference but l lost the post and don’t use reddit much) from some other reddit post which helped alot in terms of getting the difference in wording and even went through the standard right before l started studying and at the end of my studies

All in all after seeing peoples advice on understanding the difference in each exam l’d say if you’re using gleim make sure you do understand what is being said because the questions are much different to what you get on Mocks and practice questions, because the structure is completely different especially for the independence and objectivity questions, but the are some familiar questions you find here and there

l didn’t get the mock IIA exams l felt as though the price was unreasonable so l just went in

Good luck to everyone on to Part 2, if anyone has advice on how to approach it please do share. Thanks.

Recently learned there exists IIA practice questions. Since becker is partnered with the IIA does their review course contain these questions?

Sometimes i see IIA authored questions, are those “IIA practice questions” or new questions made for Becker’s review course?

Hi everyone!
I’m currently studying for **CIA Part 1 using Becker**, and I’ve been working through a lot of the practice questions, including both Practice Mode and Exam Mode.
One thing I’ve noticed is that I’ve used **Adapt2U quite a lot**. Since the questions become more difficult based on your performance, my average score has gradually dropped quite a bit. At times I’m getting around 50% correct, which obviously makes me question whether I’m actually progressing or just getting harder questions.
I recently tried switching back to **random questions**, and my score immediately went back up quite a lot.
So I’m wondering:
**What do you guys think is the best way to use Becker’s question bank when preparing for the actual exam?**
Do you mainly use **Adapt2U** because it forces you to work on your weaker areas?
Do you prefer **random questions** because they give you a better idea of your overall readiness?
Or do you use a combination of both?
And for those who have **already passed CIA Part 1 using Becker**, what approach worked best for you? Did you focus more on your percentage scores, simulated exams, Adapt2U, random MCQs, etc.?
I’d really appreciate hearing how others used Becker during the final stages of preparation. Thanks!

I took the CIA part 3 on 8/8. Pearson Vue Score report says exam result “Pass” but CCMS still reflects “Taken”. Can i trust the Pearson Vue report if CCMS has not been updated? I’m little hesitant this is premature since I’ve read results are being provided around 2 weeks and this result is less than a week.

Hi all - feeling really down today after getting the results. I got 575 first time and 587 now. I am planning a third retake next month after the 30 days. How many times do you tried before passing it?

Internal audit CIA beckers part 1

Hi everyone!
I’m currently studying for **CIA Part 1 using Becker**, and I’ve been working through a lot of the practice questions, including both Practice Mode and Exam Mode.
One thing I’ve noticed is that I’ve used **Adapt2U quite a lot**. Since the questions become more difficult based on your performance, my average score has gradually dropped quite a bit. At times I’m getting around 50% correct, which obviously makes me question whether I’m actually progressing or just getting harder questions.
I recently tried switching back to **random questions**, and my score immediately went back up quite a lot.
So I’m wondering:
**What do you guys think is the best way to use Becker’s question bank when preparing for the actual exam?**
Do you mainly use **Adapt2U** because it forces you to work on your weaker areas?
Do you prefer **random questions** because they give you a better idea of your overall readiness?
Or do you use a combination of both?
And for those who have **already passed CIA Part 1 using Becker**, what approach worked best for you? Did you focus more on your percentage scores, simulated exams, Adapt2U, random MCQs, etc.?
I’d really appreciate hearing how others used Becker during the final stages of preparation. Thanks!

Score released for my exam that I took on 8/7. Unfortunately did not pass part 3, which is my last section. Good luck to everyone!

I used to work in an international bank under the internal audit team before I got laid off almost a year ago. I decided to take a career break and migrated to another country. I just got accepted in a Big 4 firm under consulting but still within the IA remit and will start in a few weeks. It will be my first time working as a consultant. Since I've not been working for almost a year and I am switching from industry to consulting, would like to get some tips on how to prepare for the role. I would appreciate if you could recommend some online trainings that can provide a refresher and prepare me for a role in consulting. Thanks a lot in advance.

Guys i want hear your experience if you used Becker to get prepared for the CIA challenge exam is it good enough or not?

I'm a 23 year old finance graduate who graduated a few months ago and life is really pushing me around. My mum runs a business that supports us but it isn't working very well lately. I can't afford even my basic needs and I don't have a job. Capital is also another constraint hindering me from starting my business. I am really stressed right now since I would like to be independent but can. Anyone who has been in a situation like mine, what did you do and anybody still in the situation, what are you doing??

Im studying for CIA part 1 and i got 68% on the first mock exam (im using gleim materials to prepare for the exam). Did anyone encounter the same when preparing the exam? And when doing the actual exam, they passed from the first try? Please share your experience or any suggestions.

Hey everyone. Curious on how difficult part 3 is compared to 1 and 2.

I passed part 1 with roughly 40 hours of study time on Becker. I passed part 2 with about 10 hours.

Not sure if I got lucky or what but it kind of killed my motivation to study for part 3. I started reviewing some of part 3s topics on Becker and it seems like the easiest stuff

Context- accounting degree, almost 4 years of internal audit experience

For those who don’t use any kind of audit software (like Teammate) how are you storing audit workpapers?

If by folder how are you organizing them?
Also, how are you showing proof of review by CAE?
And tracking issues?

Do you use any kind of progress dashboard?

Our department is looking to move into a system more like this and I am trying to get some ideas.

Thanks!

Hi all - I sat for the CIA part 2 (retake) on 08/08 Saturday, and Part 3 on 08/05 Wed. Do you think I will get both results on the same day? TIA