CIA International Qualification

The CIA® (Certified Internal Auditor®) qualification is one of the most recognised internal audit

qualification globally. The CIA diploma confirms both the appropriate level of theoretical

preparation and professional experience in internal audit and related areas.

The CIA title is awarded by The Institute of Internal Auditors (IIA) and is recognised globally both in private and public sectors.

In Poland, in accordance with The Public Services Act (Dz. U. 09.157.1240), the CIA qualification entitles the holder to practice as an internal auditor.

The need

I need to obtain a qualification with certifies my knowledge and experience

The solution

The CIA qualification is based on the latest knowledge and research of the Institute of Internal Auditors relating to the theory and practice of the internal audit profession globally. The Institute of Internal Auditors in Poland allows candidates to take the CIA examinations in the Polish language.

EY Academy of Business in cooperation with the Institute of Internal Auditors in Poland designed a training programme preparing candidates for the CIA examinations. The course language is Polish.

Other certificates awarded by IIA are: CGAP, CFSA and CCSA. People interested in acquiring the CGAP qualification are advised to participate in CIA 1 and CIA 2 courses as well as in a complementary CGAP course.

Locations:

Warszawa

Wrocław

Dates:

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Client Relation Officer

Warszawa Aleksandra Krempin Tel. +48 22 579 82 63 [email protected] Wrocław Beata Kaputa Tel. +48 71 375 1006 [email protected] [email protected] EY Academy of Business al. Armii Ludowej 26 00-609 Warszawa Tel. + 48 22 579 8000 Fax + 48 22 579 8001

About the institute of Internal Auditors

The Institute of Internal Auditors was established in North America in 1941 as a professional organisation for internal auditors. Currently the Institute is an international organisation encompassing over 170 000 members in 165 countries.

The IIA’s mission is to „be the leading international professional association existing globally in order to promote and develop the internal audit practice”.

Why CIA?

Internal audit is an independent activity, giving objective assurance and advice, whose purpose is to enhance the value and improve the operations of an organisation. It helps an organisation achieve objectives it’s through systematic and disciplined assessment and improvement of the processes of risk management, control and governance.

CIA examinations assess candidate’s knowledge and skills relating to current internal audit practice. The CIA diploma holder, regardless of further professional career, can demonstrate his or her abilities in the area of effective risk management and knowledge of the internal control system.

CIA diploma holders are perceived as highly qualified professionals. They understand the principles of business activities and related risks and control systems. They offer their organisations additional professional skills and thorough knowledge of operating activities. They constitute a valuable asset for management, helping in achieving organisational objectives.

What is the CIA Programme?

The CIA programme is extremely flexible and adapts itself to the varied needs of this profession all over the world. It encompasses the latest trends changing the profile of the internal audit profession.

The CIA diploma holder is able to assess the benefits of new technologies, identify areas for development, assess the quality and efficiency of projects, introduce new procedures for information processing, identify potential risk elements and suggest ways to minimise such risks.

An internal auditor holding the CIA diploma has an overall view of the organisation. Their role is of utmost importance to the future success of an organisation.

Who can obtain a CIA qualification?

Candidates must have at least a bachelor’s degree or an equivalent. The application must be accompanied by a copy of the diploma or other documents confirming university graduation. Except for final year full time students, candidates will not be admitted to the examination until they fulfill the above mentioned criteria.

CIA Examination

The CIA examinations are computer based examinations, organised throughout the year and may be taken at any time at the candidate’s convenience. Each of the four exams can be sat in the Polish language. The exam consists of 100 questions. The time allowed is 2 hours and 45 minutes.

Each question has four multiple choice options, only one of which is correct. The candidate can choose the order of answering. It is possible to go back to the previously chosen solution and to change it. In case of failure, the exam can be repeated after 90 days. The number of re-sits is not limited. Holders of ACCA, CGAP and similar qualifications are exempt from Part IV of the examination: Enterprise management skills.

The detailed examination programme is available on IIA Poland website:http://www.iia.org.pl/ and on IIA Global website:http://www.theiia.org/

The nature and structure of the course

We offer intensive courses encompassing the knowledge of the examinable areas. Each theoretical part is illustrated by examples of exam type questions. The last hours of training are devoted to solving test questions. The tutors pay special attention to the examination technique and teach how to avoid traps. Participation in the course enables candidates to concentrate on key areas of required knowledge, thereby shortening the time necessary for individual studies. It is possible to contact the tutor by e-mail in case of any problems or questions.

The course takes place from 9 a.m. until 5 p.m. There are two coffee breaks during the course and an hour lunch break.

Both the course and exams are conducted in Polish.

How to enroll for the course?

To register for the course it is necessary to send us the filled in application form a week before the commencement of course at the latest. The form is included on the last page of this brochure.

How to enroll for the examination?

ONLINE

Participation in a CIA course does not automatically enroll you for the examination. To enroll, the candidates must register themselves with the IIA. The application form should be filled in online on the IIA Global website:

www.theiia.org.

The cost of examination and registration fees can be found on the IIA Poland website:www.iia.org.pl and on the IIA Global website:www.theiia.org/. Below please find an estimate of the cost of CIA registration and examination fees:

Registration fee (one-off)

IIA Members – 75 USD

Other candidates – 100 USD

Fee for each part of the exam

IIA Members – 150 USD

Other candidates – 200 USD

►

USING EY ACADEMY OF BUSINESS AS AN INTERMEDIARY

Participants can also register for CIA exams through Ernst & Young Academy of Business. The full administration service fee is PLN 235 + 23% VAT payable annually and covers all activities connected with candidate’s

registration for the programme and for CIA exams. The prices given in the above table will be increased by 23% VAT.

Dates, location and price of the courses

Warsaw Wrocław Price

CIA 1 (4 days)

11-12 March 2014 &

25-26 March 2014 18-20 November 2013 2270 zł netto

CIA 2

(3 days) 7-9 April 2014 22-24 January 2014 1670 zł netto

CIA 3

(6 days) 27-29 November 2013 &

9-11 December 2013

5-7 March 2014

& 19-21 March 2014 3600 zł netto

Payment should be made before the start of the course based on a pro-forma invoice. After the payment is received a VAT invoice will be issued to

The above mentioned dates will be confirmed to you at the application stage.

We recommend the use of our services with registering for CIA examinations. Our service costs 235 PLN + 23%

VAT per year and covers all activities connected with candidate’s registration for the programme and for CIA

exams. The administrative fee does not include the price of membership and examination fees of the IIA. An invoice will be issued for these fees to all students using our administrative services.

The programme

Part I

The Internal Audit Activity’s Role in Governance, Risk and Control

A. Comply with The IIA's Attribute Standards

15-25%

B. Establish a Risk-based Plan to Determine the Priorities of the Internal Audit

Activity

15-25%

C. Understand the Internal Audit Activity's Role in Organizational Governance

10-20%

D. Perform Other Internal Audit Roles and Responsibilities

0-10%

E. Governance, Risk, and Control Knowledge Elements

15-25%

F. Plan Engagements

15-25%

Part II

Conducting the Internal Audit Engagement

A. Conduct Engagements

25-35%

B. Conduct Specific Engagements

25-35%

C. Monitor Engagement Outcomes

5-15%

D. Fraud Knowledge Elements

5-15%

E. Engagement Tools

15-25%

Part III

Business Analysis and Information Technology

A. Business Processes

15-25%

B. Financial Accounting and Finance

15-25%

C. Managerial Accounting

10-20%

D. Regulatory, Legal, and Economics

5-15%

E. Information Technology – IT

30-40%

Part IV

Business Management Skills

A. Strategic Management

20-30%

B. Global Business Environments

15-25%

C. Organizational Behavior

15-25%

D. Management Skills

20-30%

Additional information

After receiving the certificate it is necessary to comply with the requirements for continuing professional education. You will be required to submit proof of 80 hours training time (80 CPE units) every two years.

Our courses fulfil the requirements of the international professional organisations, such as ACCA and IIA, relating to the professional development of their members. In order to complement your knowledge we offer the following courses:

Complementary courses

· Value for money audit – a two-day course whose purpose is to understand the relationship of value for

money audit and efficiency management. The participants will learn how to plan and design a value for money audit.

· Process analysis for internal auditors – a two-day course which will develop participants’ skills in how

to properly describe a business process and explain how such processes function.

· Risk management - a two-day course designed for managers and employees interested in risk analysis

in an organisation as well as for all those interested in risk management. Other courses

· Internal audit – a six-day course for people starting their careers or with little experience in auditing.

The programme is concluded with an Ernst & Young Academy of Business exam.

· Effective communication as a tool for building auditor’s credibility - a two-day course perfecting

the skills of effective communication in an organisation.

· Tax for non-financial managers - a one-day workshop presenting the basic mechanisms of the VAT

and corporate income taxes systems. The course will develop the participants’ tax knowledge and provide advice how to avoid tax risk. The knowledge acquired will facilitate communication with financial managers.

· Law for managers or what a manager should know before he calls a lawyer/attorney – a series of

four one-day courses aimed at broadening knowledge about the functioning of an enterprise. The participants will learn the practical aspects of law facilitating their business and private lives.

If you would like to receive more detailed information, please call 22 579 8000 or e-mail us at:

[email protected]

Information about the full range of our courses is available on our website at:www.academyofbusiness.pl

Application form

Please complete this form and return by fax to: +48 22 579 8001.

All information concerning the programme will be sent by e-mail to the address indicated. Name and Surname

Job title

Correspondence address (preferably company address) Tel. no:

e-mail:

Address for invoicing incl. NIP

I confirm my participation in CIA training programme in Warszawa: CIA 2013 □ Part I □ Part II □ Part III

CIA 2014 □ Part I □ Part II □ Part III

I confirm my participation in CIA training programme in Wrocław: CIA 2013 □ Part I □ Part II □ Part II

I am interested in administration service, including registration in IIA (235 pln net price annual); please send me the application form □ yes □ no

I am the IIA Member □ yes □ no

Terms & conditions of taking part in Ernst & Young Academy of Businens sp. z o.o.: courses:

• A week prior to the course You will receive a pro-forma invoice – a requirement for membership is to fax a copy of the payment. Payment must be made by bank transfer to HSBC Bank Poland, account number (PLN): 61 1280 0003 0000 0031 1251 3031. After payment has been made, you will receive a VAT invoice.

• The cancelation of participation in the course does not result in refund of the payment. However, it is possible to replace the participant unable to attend.

• Please note that absence at the course training does not provide a basis for reimbursement for training. • Ernst & Young Academy of Business sp. z o.o. reserves the right to cancel or reschedule the training.

• In accordance with art. Paragraph 10. 2 of the Act of 18 July 2002 on electronic services (Journal of Laws No. 144, item. 1204), I agree to receive information from Ernst & Young Academy of Business Ltd., by email to the above given e-mail, information regarding the course as well as information about other training products. I also agree to the processing of my personal data for purposes of obtaining information from Ernst & Young Academy of Business sp. z o.o. ul. People's Army 26, 00-609 Warsaw (according to the Law of 29.08.1997. Data Protection, Coll. Laws of 2002 No. 101, item. 926, as amended). At the same time I declare that I have been informed of my right to appeal an approval, which will result in the immediate termination of the sending of commercial information.

... Date and signature