Subject: AUD1201

Professor: Charlene S. Chua, CIA

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Certificate of Certified Internal Auditor

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Grading System

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Class Rules
1. Don’t be Shy
2. Respect everyone around you
3. Learn and have fun!

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Class Routines
1. Prayer (alphabetical order) – same w/seating arrangement
2. In raising and answering questions - hands up and stand up
3. Birthday – classroom to sing for him/her
4. Surprise Quizzes and activities – be ready!

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Students Introduce Yourself
• Name
• Age
• Hobbies
• Share something unique or interesting about yourself
• Why BSIA?
• What is your expectation in this class?

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Voting for the Class Beadle/Class President

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Attendance Check and Assignment
• Bring 1/4 Index card with 1x1 picture
Indicate the following in order:
❑Full name (surname first) – “nickname”
❑Subject & Section
❑Contact number

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Institute of Internal Auditors (IIA)
-A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with
authoritative guidance organized in the IPPF as mandatory guidance and ​recommended guidance.

IIA WEBSITE NEW LOGO

OLD LOGO

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The mission of The Institute of Internal
Auditors:
• The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global
profession of internal auditing. Activities in support of this mission will include, but will not be
limited to:
• Advocating and promoting the value internal audit professionals add to their organizations.
• Providing comprehensive professional educational and development opportunities, standards and
other professional practice guidance, and certification programs.
• Researching, disseminating, and promoting knowledge concerning internal auditing and its
appropriate role in control, risk management, and governance to practitioners and stakeholders.
• Educating practitioners and other relevant audiences on best practices in internal auditing.
• Bringing together internal auditors from all countries to share information and experiences.

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Examples of IIA Seminars and activities

IIA Facebook Page

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Examples of IIA Seminars and activities

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FEU JPIA – Junior Philippines Institute of
Accountants (2015)

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International Professional Practices Framework
(IPPF)
- The Framework for Internal Audit
Effectiveness
- is the conceptual framework that
organizes authoritative guidance
promulgated by The Institute of Internal
Auditors (IIA).
- Last updated July 2015

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▪

ACIIA - Asian Confederation of Institute of Internal Auditors

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Asian Confederation of Institute of Internal
Auditors (ACIIA)

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•CRMA – Certified Risk Mgmt Assurance - introduced in 2013. To
educate and counsel management and audit committees on risk
management concepts. (est 30K)

•QIAL - Qualification in Internal Audit Leadership – developed by The

IIA to determine if aspiring, new, and experienced Audit Executives
(AEs) are capable of helping to lead, grow and change the internal
audit profession.

- QIAL holders deliver value to their organization by consistently addressing

stakeholder needs, top-down risks, and expectations of an evolving
marketplace.

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• CISA – issued by ISACA
• Information Systems Audit and Control Association (ISACA)® - is an international
professional association focused on IT governance.

• Certified Ethical Hacker (CEH) – issued by EC-Council (International Council of E-

Commerce Consultants)
- is a qualification obtained by demonstrating knowledge of assessing the security
of computer systems by looking for weaknesses and vulnerabilities in target
systems, using the same knowledge and tools as a malicious hacker, but in a lawful
and legitimate manner to assess the security posture of a target system.
-Ethical hackers are employed by organizations to penetrate networks and computer systems
with the purpose of finding and fixing security vulnerabilities.

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CICA® : Certified
Internal Control Auditor
• CICA is administered by AAIFM (The American Association for Investment and Financial
Management);
- one of the most renowned associations for financial management, risk management, corporate
control and investment in the United States.
- By earning CICA candidates demonstrate that they have mastered the corporate control body of
knowledge, obtained the skills of corporate control, and committed to AAIFM core values and
code of ethics.
- Earning your CICA designation not only broadens your skill set, it demonstrates a standardized
level of industry knowledge, making you a recognized leader in corporate internal control.

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2000
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'73 '85 '94 '98 '99 '00 '01 '02 '03 '04 '05 '06 '07 '08 '09 '10 '11 '12 '13 '14 '15 '16 '17

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Other Certifications
Certified Government Auditing Professional (CGAP) – issued by IIA; certification demonstrates the
skills necessary for auditors working in the public sector at all levels — federal/national,
state/provincial, local, quasi-governmental, or crown authority.

Certification in Control Self-Assessment (CCSA) - credential demonstrates one's understanding of

important CSA fundamentals, processes, and related topics such as risk, controls, and business
objectives.

Certified Financial Services Auditor® (CFSA®) certification demonstrates the skills necessary to work
in banking institutions, thrift/savings and loan organizations, credit unions, insurance companies,
security and commodity services, holding and investment companies, credit agencies, and other
financial services

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I am a Certified Internal Auditor
• https://www.youtube.com/watch?v=ZEjZpIzqtUs
• Youtube video from Institute of Internal Auditors

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 EXERCISE!

1. _______________ - Certification for trained professionals who possess a unique set of diverse skills in
preventing, detecting and investigating fraud.
2. _______________ - Qualification obtained by demonstrating knowledge of assessing the security of computer
systems by looking for weaknesses and vulnerabilities in target systems.
3. _______________ - Designation that demonstrates that the holder possesses internal audit aptitude and
foundational knowledge of the International Standards for the Professional Practice of Internal Auditing.
4. _______________ - The designation is the global standard for professionals who have a career in information
systems, in particular, auditing, control, and security.
5. _______________ - Certification that demonstrates the skills necessary for auditors working in the public
sector at all levels — federal/national, state/provincial, local, quasi-governmental, or crown authority.
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 EXERCISE!

1. _______________ - Certification for trained professionals who possess a unique set of diverse skills in
preventing, detecting and investigating fraud. CFE
2. _______________ - Qualification obtained by demonstrating knowledge of assessing the security of computer
systems by looking for weaknesses and vulnerabilities in target systems. CEH
3. _______________ - Designation that demonstrates that the holder possesses internal audit aptitude and
foundational knowledge of the International Standards for the Professional Practice of Internal Auditing. IAP
4. _______________ - The designation is the global standard for professionals who have a career in information
systems, in particular, auditing, control, and security. CISA
5. _______________ - Certification that demonstrates the skills necessary for auditors working in the public
sector at all levels — federal/national, state/provincial, local, quasi-governmental, or crown authority. CGAP
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