2009年2月10日星期二

內部審計介紹之二: 專業要求CIA

內部審計師 (Internal Auditor)通常是會計專業出身, 要在這一行發展, 專業會計師(qualified accountant)這專業資格少不了。以香港的情況, 只要你擁有任何一個專業會計師的資格就可以了。

除了專業會計師的資格外, 如果擁有Certified Internal Auditor(CIA) 及 Certified Information System Auditor(CISA)就更最好。CIA是由美國的 The Institute of Internal Auditor (IIA)所頒發, 除了CIA, 她們還頒發其他專業資格, 例如Certified Control Self-Assessment(CCSA ), Certified Goverment Audit Professional(CGAP) 和Certified Financial Services Auditor(CFSA)。目前來說, CIA是較多人認識和承認的一個資格。在ENRON未發生造數醜聞前, 企業管治(Corporate governance)和內部審計根本不被重視, 當時和別人談起我是CIA時, 人家還以為我說笑在講中情局(Central Intelligence Agency), 但由於企業管治越來越受重視, 所以現在很多人都認識CIA, 特別在近年, 大陸每年至少有幾千人考CIA。

以我的經驗, 如果本身是從事內部審計的話, 考CIA不會太難, 以我認識的同行當中, 通常1-2次就能考取到合格的成績, 不過如果未曾接觸過內部審計的工作, 考CIA會有一定的困難, 因為試題大多圍繞內審工作上實際遇到的問題, 只靠讀書是無法過關的, 而且不是任職內審的話, 考取CIA資格的用途也不大。

CIA考試有四部份, 持有HKICPA 或 ACCA資格可以申請豁免第四部份。香港有一個 test center, 不過先要到 www.theiia.org 登記及註冊, 完成后IIA會發email確認, 憑email親身上test center 考 CIA 試。因為我的CIA在早年已考取了, 所以現在的情況不太清楚, 但聽說現時考試是 computer based, 考完後可以立即知道結果。詳情請看這裡:
http://www.theiia.org/certification/certified-internal-auditor/certification-candidate-management-systems/#New%20Candidates 及其中的 candidate handbook。

至於CISA, 將會在另文介紹。

&&&&&&&&

52 則留言:

匿名 說...

Hi, BITTERMELON, 我已當內審2年,
是ACCA會員, CIA則未考過。
你認為CIA對內審人員重要嗎?
有CIA是否只是錦上添花,
未必對跳槽有多大幫助?

Bittermelon 說...

從事內審,幾年前考取CIA只是錦上添花,實際作用下不大,但近年情況不同,雖然還不至於是一個must的requirement,但有CIA肯定是一個advantage.如果有兩個candidates學歷及工作經驗相若,有CIA的那一位會較有優勢,因為有CIA資格,代表這位candidate至少認識risk-based audit及audit process是怎樣做.而且近年我認識的新入行者全都跑去考CIA,數年後如果有人你沒有的話,你便少了一項優勢.你已有2年內審經驗,不妨考慮試一下,你應該可以輕鬆過關的. Good luck! ^_^

Hugo 說...

HEy, brother, thanks for your blog here. I am going to enter the accouting field and your blog helps me a lot. thanks

Bittermelon 說...

thanks for your appreciation and support ^_^

匿名 說...

你好呀 , 剛剛看完你這文章 , 覺得很有用 , 我曾經在網上找過 cia 的資料 , 發覺資料都不多 , 以下我有幾個問題想問 :

1. 我是從事 EA , 並考了 acca 的資格 , 你認為這些資格對考取 cia 有沒有大的幫助 ?

2. 香港那個分會好像沒有"交帶" , 因為我曾經 send 過 email 佢都完全無回覆 , 我係咪直接係 IIA 個網報名會比較好 D 呢 ? 雖然比較貴一點

3. 你覺得是否用一些 study text + past paper 就夠 ? 用不用額外讀一些參考書 ?

4. 請問那間出版社的 study text 可以推介 ? 另外在市面有沒有 sample exam questions 可以賣 ?

謝謝你的解答 ~

Bittermelon 說...

Hi 匿名,
1.如果你從事EA, CIA對你沒有幫助,除非你打算日從從事IA的工作。
2.因人手問題,香港分會不會即時回覆,你可以先直接在 IIA 網報名考試,當日後考到CIA後, 你可以轉回香港分會,會費會平些。
3.如果你從事IA的話, study text + past paper 已足夠,但你本身是EA,建議你多讀一些technical papers,例如IIA的journals
4.我考CIA時沒有讀過study text,但聽人說Wiley CIA Review幾好,你可以在各internet書店買到,IIA的bookstore都可出售, link 在這裡:
http://www.theiia.org/bookstore/department/cia-10010.cfm?startPage=41
另外,聽說中環的Hong Kong Book Centre可以代訂,你可以打去先問一下。

豹哥 pallydou 說...

Bitterlemon

香港分會不只是因為人手問題而不能即時回覆,其實因為響ADMIN方面的問題。有時候考生想要張CERT,不是香港分會能夠處理,美國IIA集中了好多ADMIN FUNCTION,故此,香港分會也不能作太多。再者,我幫一眾查詢者去問問題,香港與美國有時差,不可以即時解決問題。我自己張CERT都要追十個月啦。

Bittermelon 說...

我張CIA cert 係大陸出的(因我當時係大陸考), 我張cert都追咗一年半先攞得到.

匿名 說...

Bitterlemon

搵搵下cia既資料,無意間找到此網頁!
本人都打算今年考cia,有polit paper可以借嗎? many thanks!

Bittermelon 說...

Hi 匿名,
Sorry,我早幾年考的,pilot paper 早已送給別人了. Anyway, Good luck!

張益禧 Kenny CHEUNG Yik-Hei 說...

你好,本人現時從事教育行政,本身亦進修LLB,手中有一個澳洲MONASH的傳理系學士學位。讀得法律,當然希望讀完法律後於法律界一展身手。但PCLL唔係人人都入到,萬一讀完LLB入唔到PCLL既話,我都希望以幾年既行政經驗搵到份可用法律或COMPLIANCE既工。但香港既COMPLIANCE同外國既唔到,有LAW DEGREE亦要有ACCOUNT或AUDIT MAJOR既DEGREE先得。我見到有CIA呢個課程,想請問你以下幾個問題:
1. 讀CIA既話使唔使做左幾年有關AUDIT或ACCOUNTING既工我先考得?
2. HKUSPACE有關CIA既PREP. COURSE,唔知讀完之後唔考CIA,對我搵工有冇困難?
3. 可唔可以講下IA呢行對我會唔會有發展前境?

多謝你的意見。

匿名 說...

Hi! Bittermelon

Very appreciate for your blog ar!Thanks!

我考了 acca 的資格, 想考cia, 怎樣可申請豁免第四部份, 可否請教一下? 謝謝!

可否請教多點考試手心得? Many thanks ar!!!

Bittermelon 說...

你擁有ACCA資格,在報考CIA exam時便會自動豁免第四張卷,你只要在填表時填上便可以了。至於考試心得,我自己則狂做past papers及看IIA的journals而已,不竟這考試並不難考,不用太擔心,或者你可以買本study text 睇睇先,睇咗把握會大一點。Good luck!

匿名 說...

Thanks for your share! Bittermelon

匿名 說...

你好呀...我想問下關於考CIA嘅資格呀,我宜家只係讀緊一個PART TIME DEGREE,而且仲有一半先讀完,但我想知道我可唔可以報名考試,到我讀完DEGREE之後,先申請扲佢張 CERTIFICATE?

匿名 說...

hello...我大約做咗半年 IA ,而家讀緊part time degree ,仲有一年先讀完...咁可以考嗎?

Bittermelon 說...

Hi 兩位匿名,
按照IIA現時的規定,除非你是full time university student,否則一定要取得degree後才可以報考CIA exam.

匿名 說...

Hi Bittermelon, I am thinking to take the CIA exam but not sure if it is worth for me.
My previous background is from IT and now working in audit firm as IT auditor for external audit. I want to move to internal audit field. As I am not from accounting background with only CISA but not CPA/ACCA, thinking whether CIA could fill up this gap and open my door to internal audit. Wish to get some advice from you. Thanks.

Bittermelon 說...

Dear 匿名,
CIA is definitely worth for you to work in IT audit or Internal audit field especially for the people who are non-accounting background.

As you passed CISA already. I think you will pass the CIA exam without problem. It is because CISA is more difficult when compared to CIA. However, paper 4 of CIA requires you to deal with accounting questions, you might need to pay more attention on this paper.

Please let me know if you have further questions or want further information.

Good luck^^

匿名 說...

Hi Bittermelon, I am now an external auditor in a Big4, now considering to take the CIA or CISA, with view to exploring opportunties in IA field.

Some Qs would like to ask for yr advice.

(1) What do you think I should take first?
(2) Also, for CIA, can I take 2 parts or more in an exam?
(3) How long would you suggest for studying CIA and CISA before taking the exam and pass?
(4) For a three-yr-experience big4er, what possible IA jobs can apply for?

Thanks a lot ar.

Bittermelon 說...

Hi Anonymous,

If you want to join the IA field, you can take CIA or CISA exam first. It is an advantage when you look for IA job.

For CIA, there are four parts (100 mc questions for each part) and you must take all of them at your first attempt. If it is unlucky that one or two or three parts are failed, you can retake such failed part after 90 days. For part 4, you can claim exemption if you are ACCA. I'm not sure whether HKICPA can get exemption. Anyway, you can go to IIA's website to check.

If you are a person with accounting and auditing background, CIA is not difficult for you. Use me as an example, I was using around one month to prepare the CIA exam. For CISA, however, it is very difficult for accounting person, I was using a whole year to prepare the CISA exam.

As a three-yr-experience big4er, I think Audit Officer is not a problem for you. If you are lucky enough, you can even try Audit Supervisor post.

Please let me know if you need further information.

匿名 說...

Hi Bittermelon,

I have been working with the Big 4 for 4 years, and now have quitted. I am considering to take the CIA, but being an IA is not a must for me.

However, do you know if there is any experience requirement for registering as a CIA, coz I dont have internal audit experience, but just external.

Thanks,

Bittermelon 說...

Hi Anonymous,
Per the CIA candidate handbook, CIA candidates must obtain a minimum of 24 months of internal auditing experience or its equivalent. Acceptable equivalent experience includes experience in audit/assessment disciplines, external auditing, quality assurance, compliance, and internal control.

Therefore, if you pass the exam, you can obtain the CIA title if you have 24 months of external auditing experience.

Also, if you hold a master degree, you can obtain up to 12 months exemption in such 24 months working experience too. For more details, you can refer to such handbook as follows:

http://www.theiia.org/certification/certification-resources/certification-candidate-handbook/?search=candidate handbook

Hope that this can help^^

匿名 說...

Hi Bittermelon,

I think your website really good, and you shared much things that people in the accounting and auditing field dont know.

Thanks for your advice.

Michelle

Bittermelon 說...

Hi Michelle,
Thanks for your support and appreciation.

aaa 說...

Hi Bittermelon,

I am living in the UK. I would like to get your view on my situation. I got the CISSP and CISA qualification and working for IT security audit in the UK.

I am currently doing ACCA qualification. I have finished 5 papers so far. I am thinking to return to Hong Kong in the near future. Perhaps get a job in internal audit. I have been researching the required qualification in Hong Kong. It seems the employer is bias to hire HKIPCA. Do you think I should stop doing the ACCA course and study HKICPA course instead?

Looking forward to hearing your reply.

Regards,
James

Bittermelon 說...

Hi aaa,
I don't think HK's employers (except CPA firm) give preference to HKICPA but not ACCA. Actually, in many HK companies, they view ACCA as same as HKICPA.

Please let me know if you have other question^^

chibiseka 說...

現在才發現到你的Blog,有非常走寶的感覺。

我是一間小型公司內的所謂IA,已做了差不多3年。我說"所謂"是因為公司每年都找外面的AUDIT FIRM做IA的工作,我只需要每年跟那個IA REPORT UPDATE 各個ITEM 的PROGRESS就可以了。也由於我毫無ACCOUNT/ECON/BUSINESS底,IA的工作我真的PICK UP得蠻辛苦,而我能夠做到IA也是誤打誤撞而已。

ANYWAY,我就只讀了HKUSPACE的那個IA DIPLOMA,現在準備考CIA中,沒有實戰經驗的我,有買了一SET 有齊4PART CIA的書,另外有上IIA做他們的ON-LINE EXERCISE,請問有沒有甚麼建議可以給我呢?

如果我沒有ACCOUNT底,只有CIA的話,找IA工作會很吃虧嗎?

發現到你的BLOG,真的太好了,我以後會繼續看你的BLOG的。謝謝=)

Bittermelon 說...

Hi chibiseka:
多謝你既SUPPORT,純粹個人意見,如果沒有account底,要在IA發展比較吃虧,因為香港大部份IA的從業員都係account出身,加上很多時做audit assignments時都需要看賬或者做財務分析,所以如果可能的話,進修一下accounting會對你的發展有好大的幫助.

考CIA,我自己既經驗係狂做exercise.我記得IIA book store有一隻CD-ROM係有過條既CIA QUESTIONS,我就係狂做呢隻CD的,你不妨試試.

剛上過你個BLOG,原來你懂得日文的,是嗎?

chibiseka 說...

bittermelon,多謝你的回覆啊,對啊,我就是因為識日文才做到這個位。亦因為我識日文,我的大部份工作都跟IA無關。所以做到我好心淡。亦因為我始終沒有實際IA經驗,我一直不能夠確定自己對IA是否有興趣。心情好矛盾,牌我是一定會去考的了,只是我始終未能下定決心去進修ACCOUNTING。如要進修ACCOUNTING,以你的經驗,應該要進修到那個程度才能應付一般IA的工作呢?謝謝=)

Bittermelon 說...

最好當然是考一個CPA, 例如HKICPA, ACCA, CPAA, AIA 什麼也可以的^^

Phoebe 說...

你好 BITTERMELON, 岩岩見到你 日記, 覺得好有用, 想問你少少問題.

我 08 年 6 月 POLYU ACCOUNTING 畢業, 做左 LOCAL CPA FIRM 兩年, 而家岩岩轉左係一間財務公司做 INTERNAL AUDIT, 想考 CIA

想問我仲有一年先 QUALIFIED CPA, 咁我而家可唔可以考住 CIA PART 1, 2 ,3 先呢 ? (我知道 PART 4 可以 EXEMPT)

財務公司的 INTERNAL AUDIT EXPERIENCE 計唔計 EXPERIENCE ?

THANKS VERY MUCH!!!!

匿名 說...

Hi, Bittermelon!

For the CIA registration exam, what do I need to bring for that? Will the Hong Kong exam centre collect my fingerprint as well?

Thanks!

Bittermelon 說...

Hi Phoebe,

我印象中好似已經回覆過你的,但找遍留言及Email也找不到. Anyway, 其實你可以先完成QA後才去考CIA,因為到時你能夠exempt paper 4.

Hi Anonymous,
I think your ID card is enough, need your fingerprint? this is the first time i heard this. Actually, i don't know. maybe you can send an email to IIA and ask this.

匿名 說...

我想問下呢, (1)考CIA EXEMPT PART 4, 係要考哂QP PLUS 3 YR EXPERIENCE 成QUALIFIED CPA 先EXEMPT到 OR 考哂QP就EXEMPT到呀?

(2)係咪做左MEMBER (PAID $900)後, 個考試費會平D?

(3)佢RECOMMEND既CIA Study Materials (PAID $5000個個), 係咪真係有用?


MANY THX!

Bittermelon 說...

Hi 匿名君:
要攞到paper 4既exemption,你必需是HKICPA或ACCA的full member. 如果只係考咗QP但未係CPA的話claim唔到.

做咗IIA member考CIA係平D.

CIA Study Materials 有無用我唔知喎,因為我未用過,所以唔敢comment.

Bittermelon 說...

Hi 匿名君:
要攞到paper 4既exemption,你必需是HKICPA或ACCA的full member. 如果只係考咗QP但未係CPA的話claim唔到.

做咗IIA member考CIA係平D.

CIA Study Materials 有無用我唔知喎,因為我未用過,所以唔敢comment.

匿名 說...

Hi Bittermelon,

有一些CIA問題請教:

1. 本人是本地大學畢業, 若申請CIA MEMBERSHIP, 本人的MEMBERSHIP類別應屬於STUDENT MEMBER 或是NORMAL MEMBER?

2. 請問考取CIA, 有甚麼是必讀的MATERIAL? 可否分別及格心得?

謝謝!

Bittermelon 說...

HI 匿名:
首先,CIA 是沒有student member 及normal member 之分. 其實是這樣,CIA是由IIA協會所頒發.普遍來說,你可以先成為IIA member (無論誰人都可以成為IIA member,只要付會費就可以了),之後報考CIA exam.最得合格成績及相關的工作經驗後,就可以申請成為CIA.

考取CIA沒有必讀的material.不過很多人喜歡購買study text. 如果你從事IA的話, study text + past paper 已足夠.另外,你還可以多讀一些technical papers,例如IIA的journals. 我考CIA時沒有讀過study text,但聽人說Wiley CIA Review不錯,你可以在各internet書店買到,IIA的bookstore都有出售, link 在這裡:
http://www.theiia.org/bookstore/department/cia-10010.cfm?startPage=41
另外,聽說中環的Hong Kong Book Centre可以代訂,你可以打去先問一下。

CC 說...

你好,
你個blog好informative!
我係CPA,啱啱出黎做IA
有一些問題想請教:
1.做左member上網訂書/考試費會平d,請問係咪香港分會member都有得平?
2.聽落有d驚香港分會admin太慢拖住我個member application,請問如果我畀貴d join美國分會,可唔可以報係香港考試?
3.請問你指做past paper係咪即係CIA® Model Exam Questions - IPPF Aligned?因為佢個web無賣其他past paper...
謝謝您!!

Bittermelon 說...

Hi CC君,
多謝您先.關於您既問題,我嘗試回答如下:
1)係
2)建議先join美國總會,當您完成CIA考試及獲取CIA證書後,才考慮只加入香港分會,因為會費會平少少.只但係加入香港分會的話,IIA Website裡面既articles/information就唔可以免費睇得到.所以睇你自己既需要啦.
3)係.得你講嗰份,不過我自己認為做哂佢已經差唔多夠架啦.

Good luck!

匿名 說...

請問在HK考CIA,一科考試費幾多錢啊?

謝謝!

Bittermelon 說...

Hi匿名:
CIA一考就要考哂4科,唔會一科一科咁考.

考試費可以係呢到睇:
http://www.theiia.org/recent-iia-news/?i=14747

其他詳情,請去呢到:
http://www.theiia.org/chapters/index.cfm?act=home.page&cid=165

匿名 說...

Hi Bittermelon,

This is my first time to send you email seeking your valuable advice. Corporate governance seems to catch much concern in recent years, I would like to know how you would evaluate the worthiness on obtaining a diploma / certificate in such field in respect of its recognition, fee and time cost involved etc and taking into account that I am a CPA in commercial field for more than 10years but without actual audit experince and still aiming at pursuing the commercial field in the future? Would such short term course add value to me when comparing with master program which I hesitate to take because of its hight cost and time involved. Could you provide information on which institutions such short term courses available?

Thanks for your advice!!

匿名 說...

Hi Bittermelon,

This is my first time to send you email seeking your valuable advice. Corporate governance seems to catch much concern in recent years, I would like to know how you would evaluate the worthiness on obtaining a diploma / certificate in such field in respect of its recognition, fee and time cost involved etc and taking into account that I am a CPA in commercial field for more than 10years but without actual audit experince and still aiming at pursuing the commercial field in the future? Would such short term course add value to me when comparing with master program which I hesitate to take because of its hight cost and time involved. Could you provide information on which institutions such short term courses available?

Thanks for your advice!!

Bittermelon 說...

Hi Anonymous
I will try to get back to you by next monday ^^

Bittermelon 說...

Hi Anonymous
Can you give me your email address so that i can reply you personally?

匿名 說...

Hi Bittermelon and his/her fans,

I noticed your blog for a while and it is one of the most useful blog for CIA! Thanks very much for sharing your hints/tips with us all. As I was relying on your blog when I started my CIA, I thought I should share my own experience afterall =P

I paid HKD$4000 (paid $900 membership and got a discount from $5000)getting the IIA's CIA Learning kit/system last Aug, I do not have any accounting exempt qualifications, so I had to take all 4 parts and luckily, after reading the study kit, I passed all parts in appx 6 months!

So, for any of you who is interested in getting this kit, do go for it! Happy study!

Thanks, emailqoo
emailqoo@yahoo.com

Bittermelon 說...

Hi emailqoo,
Thanks for your sharing!

小美 說...

你好bittermelon,

想請教一下IIA 同CIA MEMBERSHIP之間有沒有分別? 我JOIN了HK IIA 的MEMBERSHIP, 但覺得可以享用的不多, 所以不打算再RENEW. 但我已經考完CIA了, 還欠一年多經驗, 可不可以今年不RENEW, 儲夠兩年經驗之後才直接JOIN CIA MEMBERSHIP?

謝謝你~

Bitter Melon 說...

Hi 小美,

首先有一點想講一下,IIA membership與CIA是有別的。IIA membership是指協會會藉,幾乎什麼人也可以加入,CIA則是qualification,要考試加工作經驗才能獲得。

從前的安排,是容許非IIA member持有CIA qualification的。不過,現在此安排是否仍然如此就不清楚,建議你發一個電郵到IIA問清楚。

小美 說...

謝謝你呀bittermelon! 祝你工作愉快~

LinkWithin

Blog Widget by LinkWithin