ACCA (特許公認(rèn)會(huì)計(jì)師公會(huì))與IIA(國際注冊內(nèi)部審計(jì)師協(xié)會(huì))達(dá)成協(xié)議，自2015年11月起，ACCA會(huì)員可參加為其特別設(shè)計(jì)的CIA(國際注冊內(nèi)部審計(jì)師)測試。一旦ACCA會(huì)員通過此項(xiàng)測試，則可獲得國際注冊內(nèi)部審計(jì)師稱號。該測試包含了CIA資格考試的核心考綱以及學(xué)習(xí)目標(biāo)。
ACCA與IIA都對此次攜手合作表達(dá)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(huì)員在其學(xué)習(xí)過程中已經(jīng)學(xué)習(xí)了相當(dāng)?shù)挠嘘P(guān)風(fēng)險(xiǎn)、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(bào)道，還是提醒我們應(yīng)該加強(qiáng)有關(guān)內(nèi)部審計(jì)的學(xué)習(xí)。小編再送一個(gè)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(huì)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(gè)提升他們內(nèi)審專業(yè)知識的良機(jī)。而IIA主席兼CEO Richard F. Chambers也表示與ACCA的協(xié)議達(dá)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(huì)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(dǎo)以及有關(guān)內(nèi)審的文章，為管理層以及審計(jì)委員會(huì)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(bào)考信息
一．時(shí)間:每年舉行一次，時(shí)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(jī)考（CBT: Computer-based Testing，全球500+IIA授權(quán)Pearson VUE testing center，香港考點(diǎn)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?？荚嚪秶诋?dāng)年《CIA考試大綱》中確定。
第1科：內(nèi)審基礎(chǔ)：內(nèi)審強(qiáng)制性指南、內(nèi)控與風(fēng)險(xiǎn)、審計(jì)工具與技術(shù)等；125道選擇題, 時(shí)間150分鐘；
第2科：內(nèi)審實(shí)務(wù)：管理內(nèi)審職能、管理單項(xiàng)審計(jì)業(yè)務(wù)、舞弊風(fēng)險(xiǎn)與控制等；100道選擇題，時(shí)間120分鐘
第3科：內(nèi)審知識要素：治理與商業(yè)道德、風(fēng)險(xiǎn)管理、組織結(jié)構(gòu)/業(yè)務(wù)流程和風(fēng)險(xiǎn)、溝通、管理與領(lǐng)導(dǎo)規(guī)則、業(yè)務(wù)連續(xù)性、財(cái)務(wù)管理、全球化經(jīng)營環(huán)境等。100道選擇題，時(shí)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(gè)語種混用。
五、報(bào)名條件：下列條件之一：1）本科及以上學(xué)歷；2）中級及以上專業(yè)資格；3）注會(huì)證書；4）全日制本科院校審計(jì)、會(huì)計(jì)及相關(guān)專業(yè)四年級學(xué)生。
六、收費(fèi)：報(bào)名費(fèi)（50元/次）；考務(wù)費(fèi)（300元/科）。
七、考試參考用書：由中國內(nèi)部審計(jì)協(xié)會(huì)指定。《國際內(nèi)部審計(jì)專業(yè)實(shí)務(wù)框架》；《實(shí)施國際內(nèi)部審計(jì)專業(yè)實(shí)務(wù)框架》；《內(nèi)部審計(jì)基礎(chǔ)》（中英文對照）；《內(nèi)部審計(jì)實(shí)務(wù)》（中英文對照）；《內(nèi)部審計(jì)知識要素》（中英文對照）；《CIA考試習(xí)題匯編》；《索耶內(nèi)部審計(jì)》。
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(jì)、會(huì)計(jì)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(xué)時(shí)計(jì)算和年檢方式按照IIA規(guī)定執(zhí)行。