?????? CIA ???????????????? ?????????????????????

1
?????? CIA ?????????????????????????????????????

• GSIA5201 Internal Audit 1 Conceptual and
  Institutional Framework???????????????1
  ???????????????????????????????
• ????????????????????????????? ????????????????
  ???????????????????????????????????????????????
  ????
• ??????????? 12 ??????? 2551 1600-1900?.

2
???????????????????????

1. ?????? CIA ???????????????????????????????????
2. ????????????????????????????????????????

3
????????????

• ????? ????????????
• CIA CISA CBA CCSA CFSA CISSP
• ???????????????????
• ???. ????????????
• ??????????????????????? ????? (2528)
• ???????????????????? ??????????? (2533)
• IIAs EIAP ??????? 7 ????? (2546)
• ?????????????????????? 5 ??
• ????????????????????????????? 17 ??
• ?????? ?????????????????????????????????????????
  (2549)
• ??????? ???????????????????????????????????? -
  ???????????????
• ?????????????????? ???????????????????????????????
  ??

4

• ??????????????????????????????????

5
Certifications
Only those available in Thailand

• The Institute of Internal Auditors (IIA)
• CIA - The Certified Internal Auditor
• CCSA - Certification in Control Self-Assessment
• CFSA - Certified Financial Service Auditor
• Association of Certified Fraud Examiners (ACFE)
• CFE - Certified Fraud Examiners
• The Bank Administration Institute (BAI)
• CBA - Certified Bank Auditor
• Information Systems Audit and Control Assoc.
  (ISACA)
• CISA - Certified Information Systems Auditor
• CISM - Certified Information Security Manager
• Intl Informatn Systems Security Certificatn
  Consortm (ISC)2
• CISSP - The Certified Information Systems
  Security Professional

6
???????? CIA

• CIA - The Certified Internal Auditors
• ?????????????????????????????????????????????????
  ?????????????? ??????????????? ???????????????????
  ?
• ????????? IIA ???????????????? August 1974
• ??????????????????????? 20,000 ??
• ???????????????? CIA ??????? 74,000 ?? ???????
• ???????? ???. ???????? web site IIA
• ??? 4 Part (_at_245 hr)
• ?????????? Computer-based ??????
• ??????????? 100 ???
• ????????? 75 (600/750) ?????????
• ???? 80 ??. CPE ??? 2 ??

( Information as of Jan 2008)
7
Exam Domain

• Part I - The Internal Audit Activity's Role in
  Governance, Risk, and Control????????????????????
  ????????????????????? ???????????????????
  ?????????????????
• Part II - Conducting the Internal Audit
  Engagement ?????????????????????????
• Part III - Business Analysis and Information
  Technology ??????????????????????????????????????
  ????
• Part IV - Business Management Skills?????????????
  ?????????????

8
?????????

• ????????????????? ?????????
• ??????????????? ?????????????? CIA
• ???????????????????? ??????????? 2 ??
• ????????????????? ??? ????????? 1 ??
• ??????? ??????? 4 Part
• ??????????????? ? ???????? ?
• ?????????????????? ?

9
Exam Fee
(?????????????????????????????????????????????
??????????????? VAT)
???????????? (??.?.-?.?.51) ?????? ?????? ??/??
??????????????? CIA (??????????????) 1,800 2,100 1,100
?????? CIA Part ?? (?? 4 Part) 3,900 4,900 3,100
??????????????? CCSA CFSA 1,300 1,800 -
?????? CCSA CFSA ???????? 6,100 9,400 -

• CCSA CFSA ?????????????????????? Part IV ???
• ???????????????????? Part IV ?????????????????????
  ?????????? IIA ???? CBA CFE CISA CISSP
  ???????????????????????????????????

10
Computer-Based Testing

• ?????????????? Computer-Based ????? 5 ?.?. 2551
• ?????????????? online ??????? 1 ??.?. 2551
  ??????????? 6 ?????
• ?????????? Pearson Professional Center ???? 10
  ????? BB Building ?. ???? 21 www.pearsonvue.com
• ??????????????????????? ???????????????????????
• ?????????? ????????????????? Part ??????????????
  90 ?????????
• CIA ??? 4 Part (245 hr) ??????????? 100 ??? ???
  Part
• CCSA CFSA (315 hr) ??????????? 125 ???

11
???????????? CIA ?? CBT

• ?????????? ?????????????????? ????????????
• ????????? 100 ??? ?????????????
  ???????????????????? ????????????????????????????
  ???????????????????? Flag ??? ???????????????
  Review ???????
• Budget your time 2.45 ??????????????????? 100
  ??? ?????????????????? 1.3 ???? ??? ????????? 35
  ???? ????? Review ?????
• ??????????????? ??????? 100 ??? ???? ??????
  Review ????????? Flag ??? ????????????????????????
  ??????
• ??????????????????????????? ??????????????????????
  ???? ???????????????
• ????? ????? Review ???????????????????????????????
  ?

12
??????????????? CIA

• Review Manuals and Software
• Gleim 13th Edition CIA Review Study Guide Part
  I-IV
• Gleim 13th Edition CIA Review Test Prep CD-ROM
• Wiley CIA Exam Review, 3rd Edition Vol. 1-4
• IIA CIA Learning System (Demo) - New
• Review Course
• ???. CIA Preparation Part I-IV (?.?.- ??.?. 2551)
• ????? IIA Endorsed Internal Auditing Program -
  EIAP (?.?. 2551 - ??.?. 2552)
• Sample Exam Questions
• IIA CIA Exam Sample Questions / Solutions
• IIA CIA Model Exam Questions 2004
• Reading Material
• IIA The Professional Practices Framework

13
???????? CCSA

• CCSA - Certification in Control Self-Assessment
• Specialty certification program for CSA
  practitioners
• ?????????????? IIA ??????? 1999
• ???????????????? CCSA ???? 2,700 ?? ???????
• ???????? ???. ???????? web site IIA
• ??? 1 Part (315 hr)
• ??????????? 125 ???
• ????????? 75 (600/750)
• ??????????????????? CIA Part IV
• ???? 40 ??. CPE ??? 2 ??

( Information as of Mar 2007)
14
Exam Domain

• I CSA Fundamentals ( 5-10)
• II CSA Program Integration (15-25)
• III Elements of the CSA Process (15-25)
• IV Business Objectives/Org. Performance (10-15)
  
• V Risk Identification and Assessment (15-20)
• VI Control Theory and Application (20-25)

15
?????????

• Education - Bachelor Degree
• Character Reference
• Work Experience - 1 Yr
• Facilitation Experience / Training - 7 or 14 hr

16
???????????? CCSA

• Books
• CCSA Study Guide
• CSA A Practical Guide by Larry Hubbard
• Business Risk Assessment by David McNamee
• COSO Internal Control - Integrated Framework
• Seminar
• Evaluating Internal Controls A COSO-based
  Approach
• Assessing Business Risk for Internal Auditors
• Introduction to Control Self-assessment
• CSA Facilitation Techniques for Auditor
• ERM What's New? What's Next?
• Value-added Business Controls
• Website
• Sample CCSA Exam Questions

17
About CFE Exam

• Covers 4 areas
• Criminology Ethics
• Financial Transactions
• Fraud Investigation
• Legal Elements of Fraud
• 4 Exam sections of 125 questions each (75)
• Administered via computer / must complete each
  section in one sitting (2.6 hr)
• Complete all and return to ACFE in 30 days
• May choose Qualifying Points System (40/50)
• 250 Application Fee

18
About the ACFE

• The Association of Certified Fraud Examiners
• Start 1988
• Provide anti-fraud training and education
• Nearly 40,000 members (4 Thais)
• Over 100 chapters worldwide
• Administrate the CFE Examination - a
  certification program for fraud practitioners
• 55 Membership Fee
• More information about ACFE http//www.acfe.com

19
About CISA

• Certified Information Systems Auditor
• Certification for IS auditors practitioners
• ISACA's cornerstone certification since 1978
• Globally recognized symbol of achievement in IS
  auditing, control and security excellence
• Earned by more than 50,000 professionals
  worldwide
• 200 questions (75) 4 hours
• Arranged 2 times a year (June - December)
• 505 Application Fee (Non-Member Rate)
• More information about CISA http//www.isaca.org/
  Template.cfm?SectionCISA_CertificationTemplate/
  TaggedPage/TaggedPageDisplay.cfmTPLID16ContentI
  D15120

20
About ISACA

• Information Systems Audit and Control
  Association
• Start 1967
• Global organization for information governance,
  control, security and audit professionals
• Over 65,000 members
• 140 Chapters in 70 countries worldwide
• Administrate CISA and CISM certifications
• Established IT Governance Institute (ITGI) in
  1998
• More information about ISACA and ITGI
  http//www.isaca.orghttp//www.itgi.org/

21

• ???????????????????????????

22
???????????????????????

• ??????????????? ????????? ??????????????????????
  ??????????????????????????
• ???????? ??????? ????????????????????? ???????
• ??????????? ?????? ????????? ??????????? ?????
  ????????????????? ???????? ?????? ???????? ???

23
?????????????????

• ?????????????? ??
• ??????? ??????????? ????????? ????????
• ?????????
• ?????? ???????????????????????
• ?????????????? ?????????? ???????
• ???????????? ????????????????????????????
• ???????????? ?????????????????????? ?????????????

24
???????????????

• ????????????? (Integrity)
• ?????????????????????????????????????????????????
  ???
• ?????????????? (Objectivity)
• ?????????????????? ??????????????????????????????
  ?????????????????????????
• ??????????????? (Confidentiality)
• ??????????????????????????????????????????
• ??????????????????? (Competency)
• ?????????? ????? ????????????????????????????????

25
????????????????????

• ????????????? (Integrity)
• ????????? ?????????????? ???????????????????
• ??????????????????????????????????????????????????
  ?????????
• ??????????????????????????????????????????????????
  ???????????????????????????????????????????
• ??????????????????????????????????????????????????
  ?????????????????????

26
????????????????????

• ?????????????? (Objectivity)
• ??????????????????????????????????????????????????
  ???????????????????????????????????
  ??????????????????????????????????????????????????
  ????????
• ??????????????????????????????????????
• ????????????????????????????? ????????????????????
  ??????????????????????????????

27
????????????????????

• ??????????????? (Confidentiality)
• ?????????????? ???????????????????????
• ??????????????????????????????????????????????????
  ????? ????????????????????????????????????????????
  ????????????????????????????????????

28
????????????????????

• ??????????????????? (Competency)
• ?????????????????????????????????????????? ?????
  ???????????????????????????????????????????????
• ???????????????????????????? ?????????????????????
  ????????????????????????? ????????
• ?????????????? ?????????? ????????????????????????
  ????????

29
QA

• PAIRAT SRIVILAIRIT
• SVP Head of Internal Audit
• TISCO Bank Public Company Limited
• Mobile [phone] Office 66 2633
  6051 Email pairat_at_tisco.co.th