Analyzing Information Systems Content in the CIA Examination
Changes in technology have dramatically altered the way in which data is gathered, processed, stored, and reported. Internal auditors must continue to be knowledgeable in information systems (IS) to competently review a company's operations in accordance with standards established by the Institute of Internal Auditors (IIA). Ten recent Certified Internal Auditors Examinations (CIA) were examined to determine the extent of IS coverage. The IIA's Advanced Technology Committee has enumerated the necessary computerized IS knowledge and skills in 13 major categories. Using these categories, the study reveals that this recognition of the importance of computerized IS knowledge and skills has been incorporated into the CIA examination.
Akers, Michael D.; Doney, Lloyd D.; and Wick, Ann Marie, "Analyzing Information Systems Content in the CIA Examination" (1993). Accounting Faculty Research and Publications. 80.