What does the internal auditor exam look like?

Examples of internal auditor certifications, although not very popular in Poland, are Certified Internal Auditor (CIA) and Certified Internal Control Auditor (CICA). However, there are exams that are much more expensive and require significant knowledge and experience in auditing.

In general, the internal auditor exam tests knowledge, skills, and practical abilities related to internal auditing. The exam usually consists of several sections or modules that cover different aspects of internal auditing.

Examples of topics that may be covered in the internal auditor examination include:

Internal Audit Principles: Knowledge of internal audit fundamentals such as definitions, objectives, and internal audit principles.

Audit Techniques: Understand various internal audit techniques such as document analysis, observation, interviews, testing, risk analysis, etc.

Internal audit processes: Knowledge of the steps in the internal audit process such as audit planning, collecting evidence, analyzing results, reporting, and monitoring corrective actions.

Internal Control Principles: Understanding the fundamental principles and framework of internal control and their importance to internal auditing

Law and Regulation: Knowledge of relevant laws and regulations relating to internal audit.

Często egzamin na audytora wewnętrznego jest przeprowadzany w formie testu wielokrotnego wyboru lub testu składającego się z pytań otwartych. Część egzaminów może również wymagać rozwiązania przypadków praktycznych lub studiów przypadków, które testują zdolności audytora wewnętrznego do rozwiązywania rzeczywistych problemów audytowych.