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The Institute of Internal Auditors, IIA 1 51 No.650 2010.2

The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

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Page 1: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

The

Institute of Internal Auditors,

IIA 1

51

No.650 2010.2

Page 2: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

IIA

Certified Internal

Auditor CIA

Certification in

Control Self-Assessment

CCSA

Certified

Government Auditor Profe-

ssional CGAP

IIA IIA

2

3

IIA

94 5

CGAP

95

CIA CCSA 96

98 IIA

C G A P

4 CGAP

IIA

CGAP

CIA CCSA

1

2

52

No.650 2010.2

1

CIA

CGAP

CCSA

1.

2.CGAP CCSA

3.

4.

1. CIA 4

CGAP CCSA

CIA

2.2

1.

2.2

1.

2.1

1. 4

2.

3

Page 3: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

53

No.650 2010.2

2

CIA

A. IIA 15-25

B.15-25

C.10-20

D. 0-10

E. 15-25

F. 15-25

A.25-35

B.25-35

C.5-15

D.5-15

E.15-25

A.15-25

B.15-25

C.10-20

D.5-15

E.30-40

A.20-30

B.15-25

C.15-25

D.20-30

E.5-15

1. 4

2. 100

3.2

45

CGAP

10-20

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35-45

A.

B.

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20-25

A.

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20-25

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2. 125

3.3

15

CCSA

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10-15

15-25

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1. 1 62. 1253. 3

15

Page 4: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

IIA

IIA

98

3

4 1 CGAP 89

935

94 5 CGAP

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2

95 5

98 6

6

98 11

136 CGAP

5 2

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7

CIA 3 4

6 3 CCSA 2

7 4

CGAP 125

75%

54

No.650 2010.2

3

98 11 98 11

CIA 77,485 3,768

CGAP 1,989 136

CCSA 3,709 196

4 5

94 95 96 97 98

CIA 4,480 9,157 2,784 7,281 2,978

CGAP 215 239 247 224 363

CCSA 541 758 372 530 118

97 2

1 6

Page 5: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

55

No.650 2010.2

94 5 94 11 95 5 95 11 96 5 96 11 97 98

1 1 19 29 29 52 52 13 196

1 0 12 23 18 37 36 9 136

100% 0 63.20% 79.30% 62.10% 71.15% 69.23% 69.23% 69.39%

94 5 95 5 98

5 CGAP

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Page 6: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

IIA

1 2

10

56

No.650 2010.2

94 5 94 11 95 5 95 11 96 5 96 11 97 98

705 699 609 686 643 911 175 655 5,083

178 175 198 173 160 254 116 377 1,631

25.25% 25.04% 32.51% 25.22% 24.88% 27.88% 66.29% 57.56% 32.09%

637 672 575 652 627 909 139 553 4,764

125 167 189 158 139 255 109 358 1,500

19.62% 24.85% 32.87% 24.23% 22.17% 28.05% 78.42% 64.74% 31.49%

450 491 404 418 465 706 101 494 3,529

124 158 146 145 191 242 69 274 1,349

27.56% 32.18% 36.14% 34.69% 41.08% 34.28% 68.32% 55.47% 38.23%

530 492 416 429 416 625 101 343 3,352

121 113 131 142 181 208 70 202 1,168

22.83% 22.97% 31.49% 33.10% 43.51% 33.28% 69.31% 58.89% 34.84%

85 11 87 11 97

6 CIA 5

3 CIA 5

Page 7: The Institute of Internal Auditors, · 40 CIA 62 88 90 6 Pearson VUE 1 7 IIA 98 COSO 8 CIA 14 99 2 IFRS COSO CCSA CGAP CGAP Examination Study Guide 3 9 27 2 IIA more 10 11 CIA 12

1

CGAP

11

57

No.650 2010.2

4 CCSA 5

94 5 94 11 95 5 95 11 96 5 96 11 97 98

179 144 122 122 139 168 97 46 1,017

25 22 19 19 22 58 22 9 196

13.97% 15.28% 15.57% 15.57% 15.83% 34.52% 22.68% 19.57% 19.27%

92 11 94 5 98

7 CCSA 5

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58

No.650 2010.2