Visit The IIA’s website (www.theiia.org). Locate, read, and prepare to discuss the following items:
A. Frequently asked questions about internal auditing:
1. How do internal and external auditors differ and how should they relate?
2. How does internal audit maintain its independence and objectivity?
3. Is it mandatory to have an internal audit activity?
4. What are the critical skills and attributes of a CAE?
5. What are the skillsets and staffing needs of an internal audit activity?
6. What is internal audit’s role in preventing, detecting, and investigating fraud?
7. What services can the internal auditors provide for the audit committee?
8. What should be the reporting lines for the CAE?
9. What standards guide the work of internal audit professionals?
10. Why should an organization have an audit committee?
B. The content outlines for the three parts of the CIA exam.