ACCA (特許公認會計師公會)與IIA(國際注冊內(nèi)部審計師協(xié)會)達成協(xié)議，自2015年11月起，ACCA會員可參加為其特別設(shè)計的CIA(國際注冊內(nèi)部審計師)測試。一旦ACCA會員通過此項測試，則可獲得國際注冊內(nèi)部審計師稱號。該測試包含了CIA資格考試的核心考綱以及學習目標。
ACCA與IIA都對此次攜手合作表達了良好的祝愿。ACCA戰(zhàn)略與發(fā)展執(zhí)行董事Alan Hatfield表示，雖然ACCA會員在其學習過程中已經(jīng)學習了相當?shù)挠嘘P(guān)風險、內(nèi)部控制以及公司治理的知識，但連篇累贅的有關(guān)低質(zhì)量內(nèi)審以及由此造成的投資者信心下降的報道，還是提醒我們應(yīng)該加強有關(guān)內(nèi)部審計的學習。小編再送一個考試資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
此次為ACCA會員提供CIA挑戰(zhàn)測試不但可以幫助他們獲得CIA稱號，也是一個提升他們內(nèi)審專業(yè)知識的良機。而IIA主席兼CEO Richard F. Chambers也表示與ACCA的協(xié)議達成創(chuàng)造了雙方合作的先河。
此外，ACCA還在其官網(wǎng)上開辟了專門的版塊為IIA及ACCA會員提供有關(guān)內(nèi)審的相關(guān)資料。這些資料包括了一些專業(yè)的指導以及有關(guān)內(nèi)審的文章，為管理層以及審計委員會提供了有益的幫助。
ACCA & IIAjoin forces for specialised resources
ACCA and IIA joinforces to boost internal audit industry with new exam and specialised resources
Internal auditexam offered to ACCA members alongside membership of the IIA
ACCA (theAssociation of Chartered Certified Accountants) has agreed with the IIA (theInstitute of Internal Auditors) to develop their Certified Internal Auditor(CIA) Challenge Exam that will be available to ACCA members in November 2015.
This deal willprovide an opportunity for ACCA members to become CIA certified through acustomised exam, which will include key syllabus and learning outcomes of theCIA exam.
Alan Hatfield,executive director – strategy & development at ACCA, explains: “Internalaudit is an important discipline that demands specific skills, abilities andknowledge. Through ACCA training, our members have already developed essentialskills concerned with risk, internal control and corporate governance, all ofwhich are seen as crucial aspects of effective internal audit. However, with so much recent scrutiny in thenews regarding the absence of, or poor quality internal audit and its impact onshareholder confidence, this is an opportune time to invest in internal audit.
“This is an excellent opportunity to allowexisting ACCA members to further develop their expertise in this specialisedfield in which, being qualified clearly matters. Offering the CIA ChallengeExam to our members is a value-add, where our members working in internalaudit, or those who are looking to develop a career in internal audit, canobtain the CIA designation and clearly demonstrate their expertise in thisarea.“
Richard F.Chambers, President and CEO of the IIA said: “We are pleased to partner withACCA on this development. This creates a basis for cooperation andcollaboration between us, which we will be building on in the future.“
ACCA has alsolaunched a new resource for IIA and ACCA members working in internal audit witha section on the ACCA website. This includes useful guides and articlesincluding internal audit for managers and also for the audit committee.
國內(nèi)報考信息
一．時間:每年舉行一次，時間為11月第3周的周六、周日。
二、形式：分科閉卷筆試；2016年，全部機考（CBT: Computer-based Testing，全球500+IIA授權(quán)Pearson VUE testing center，香港考點在灣仔中國海外大廈）
三、科目:共三科；IIA組織命題、翻譯和印刷，閱卷。考試范圍在當年《CIA考試大綱》中確定。
第1科：內(nèi)審基礎(chǔ)：內(nèi)審強制性指南、內(nèi)控與風險、審計工具與技術(shù)等；125道選擇題, 時間150分鐘；
第2科：內(nèi)審實務(wù)：管理內(nèi)審職能、管理單項審計業(yè)務(wù)、舞弊風險與控制等；100道選擇題，時間120分鐘
第3科：內(nèi)審知識要素：治理與商業(yè)道德、風險管理、組織結(jié)構(gòu)/業(yè)務(wù)流程和風險、溝通、管理與領(lǐng)導規(guī)則、業(yè)務(wù)連續(xù)性、財務(wù)管理、全球化經(jīng)營環(huán)境等。100道選擇題，時間120分鐘
四、語種：分為中文、英文。在同一考試年度內(nèi)不能兩個語種混用。
五、報名條件：下列條件之一：1）本科及以上學歷；2）中級及以上專業(yè)資格；3）注會證書；4）全日制本科院校審計、會計及相關(guān)專業(yè)四年級學生。
六、收費：報名費（50元/次）；考務(wù)費（300元/科）。
七、考試參考用書：由中國內(nèi)部審計協(xié)會指定。《國際內(nèi)部審計專業(yè)實務(wù)框架》；《實施國際內(nèi)部審計專業(yè)實務(wù)框架》；《內(nèi)部審計基礎(chǔ)》（中英文對照）；《內(nèi)部審計實務(wù)》（中英文對照）；《內(nèi)部審計知識要素》（中英文對照）；《CIA考試習題匯編》；《索耶內(nèi)部審計》。
八、成績有效期： 4年
九 、資格取得條件： 所有科目合格；2年（含2年）以上審計、會計工作及相關(guān)工作經(jīng)歷。
十、后續(xù)教育及年檢：內(nèi)容、形式、學時計算和年檢方式按照IIA規(guī)定執(zhí)行。
