I. Relationship between the Institute of Internal Auditors (IIA) and the CIA The IIA is a professionalized international organization dedicated to the promotion of the internal auditing profession worldwide.The IIA achieves its self-regulation of the global internal auditing profession through the four dimensions of ethics, standards, certification and professional development.　　Currently, the IIA has members in more than 120 countries. Over the past 12 years, the IIA has quadrupled its membership from 39,000 members at the end of 1990 to 83,315 members as of July 31, 2003. The distribution of members is 42,201 in North America, accounting for about 51% of all members, and 41,114 worldwide, accounting for about 49%.　　The China Institute of Internal Auditing (CIIA), formerly known as the China Institute of Internal Auditing (CIIA), was founded in 1987. In 1998, with the consent of the Audit Office and the approval of the Ministry of Civil Affairs, the Institute was renamed as the Association, and it has become a nationwide social organization that carries out self-regulation and management of the profession for all internal auditing institutions. The Institute of Internal Auditors of China joined the IIA in 1987 and became a national chapter of the IIA.　　II. International Certified Internal Auditor (CIA) Qualification Examination According to the concept of IIA, internal auditing is an important part of corporate governance, risk management and internal control, and the purpose is to add value to the organization and improve the operational efficiency, therefore, IIA puts a great emphasis on improving the quality of the internal auditors' business and professional skills. CIA examination is a global examination organized by IIA, the examination by the IIA Examination Committee proposes and reads the examination paper, the examination is issued by the IIA Certified Internal Auditor (CIA) qualification certificate. This certificate is an internationally recognized certificate for the internal auditing profession.　　China Internal Audit Association in order to study and learn from the advanced experience and technical methods of foreign internal auditing, to promote the improvement of the quality of China's internal auditors, to promote the development of China's internal audit work, and to promote China's internal auditing work in the process of legalization, institutionalization and standardization. Approved by the Audit Commission, in June 1998, the China Institute of Internal Audit and IIA signed an agreement on the CIA examination. in November 1998, China's first time to hold the CIA examination, there was only a Guangzhou test center, the number of applicants 973 people, the number of people who passed the whole subject at one time for 4 people; in November 2002, China has Guangzhou, Shandong, Beijing, Nanjing, Tianjin, Wuhan, Chengdu, Changchun, In November 2002, China has 12 test centers in Guangzhou, Shandong, Beijing, Nanjing, Tianjin, Wuhan, Chengdu, Changchun, Harbin, Shenyang, Shanghai, Hangzhou and Henan, and the cumulative number of people enrolled in the CIA exam amounted to 31,563, and the number of people who passed the whole subject was 3,813 people. This year, we are also going to add four new test centers in Zhengzhou, Xi'an, Hefei and Changsha. Nowadays, CIA examination has become a recognized professional certification qualification examination in China, and the number of people applying for CIA examination has been increasing year by year, with more than 5,400 people in 2000; more than 8,300 people in 2001; 12,944 people in 2002; and the number of people applying for the examination this year is 11,362 people.　　Third, the subjects and content of the CIA examination (a) CIA examination subjects CIA examination **** there are four parts of the four parts of the content of the set and changes are described as follows: Before November 2003 After May 2004 (each part of 80 questions) (each part of 125 questions) (exam time 210 minutes) (exam time 210 minutes) Part I: Internal Audit Procedures internal audit activities The Role of Internal Audit Activities in Governance, Risk and Control Part II: Internal Audit Techniques Implementing Internal Audit Assignments Part III: Management Controls and Information Technology Business Analysis and Information Technology Part IV: Audit Environment Business Management Skills Prior to November 2003, the first three parts were developed by the IIA, and Part IV: Audit Environment was developed by the Institute of Internal Auditors of China (IIA), with the IIA uniformly marking the papers. After May 2004, Part IV: Business Management Skills can be developed by the IIA in accordance with national conditions, or the IIA's standardized questions can be used, which means that the content of Part IV will be significantly adjusted.　　(B) the main content of the CIA examination in November 2003 and the way the examination Part I: Internal Audit Procedures This part of the content includes auditing theory and professional knowledge, fraud detection, reporting and investigation. Some of the questions involve a certain depth of the application of technical aspects of the case study; Part II: Internal Auditing Techniques This part of the content, including reasoning ability, communication skills and deal with the audited unit relationship and other technologies and methods, focusing on the examination of candidates to solve problems in the skills. This part of the test questions in the behavioral techniques, statistics and mathematical methods of testing, divided into two levels of basic knowledge and understanding.

Part III: Management Control and Information Technology This part covers organizational management, information technology, management accounting, quantitative methods of management. The issues covered in this part belong to the comprehension level and are the basic business requirements in the practice of internal auditing.　　Part IV: Audit Environment This part of the content involves China's economic laws, financial accounting, financial management and economics, the issues involved belong to the scope of understanding.　　The CIA exam is in the form of a divided closed-book exam, with 80 multiple-choice questions for each part of the exam and a time limit of 210 minutes.　　IV. Other qualification examinations held by the IIA 1. CIA test specially set up for the Chief Audit Executive (CAE) IIA headquarters for the Chief Audit Executive (CAE) specially set up the CIA test program for qualified CAEs to provide the opportunity to participate in the CIA examination, the CAEs can choose their own examination time and place, can be arranged in the normal May and November exams outside of the time. IIA will assign personnel to supervise the examination.　　IIA has developed three specialty certification exams, i.e., the Certified in Internal Control Self-Assessment (CCSA), the Certified Government Audit Professional (CGAP), and the Certified Financial Services Auditor (CFSA), to help those who need other specialties different from those of the CIA. In May 2003, 24 national chapters administered the Certified in Internal Control Self-Assessment (CCSA) exam. In addition, a number of national chapters have indicated interest from IIA headquarters in administering the CGAP and CFSA exams. So far, the three specialty certificate exams have been conducted in English and have not been translated into other languages.　　China's CIA exam starting point is high, directly in line with international standards; CIA's exam through the qualification certificate issued by the higher gold content, issued by the IIA international scope of recognition of the CIA qualification English certificate, the China Institute of Internal Audit production of Chinese certificates, while the Chinese and English certificates will be issued to those who have passed the exam.