A) What Does the IIA Really Test in the CIA Exam?
The answer is simple: the IIA doesn't test how much you can memorize — it tests how well you can apply internal audit principles and standards in real-world scenarios. This fundamental distinction should reshape your entire study strategy, moving you away from rote learning and toward practical application. It is the core concept behind how the entire exam is designed.
B) How Should You Learn the Standards? Memorization vs. Interpretation
The IIA Standards are the foundation of the exam, yet you don’t need to memorize them word-for-word; you need to deeply understand their structure and purpose. The true goal is to be able to apply these rules contextually. One highly effective method is to rephrase and simplify the standards in your own words. This active learning technique ensures you move from passive memorization to genuine comprehension.
For example, Adrian Resag’s CIA video series often reinterprets definitions and standards not just to teach, but to encourage deeper thinking about the underlying concepts. In addition, Adrian Resag explains with examples each highlighted word in the above pictures. He follows this technique during his section, which helps to understand the theory rather than merely memorize it.
Let’s begin with the official definition of internal auditing:
Let’s begin with the definition of internal auditing. „Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”[1]
How is it interpreted by Adrian Resag[2]:
In addition, Adrian Resag explains with examples each highlighted word in the above pictures. He follows this technique during his section, which helps to understand the theory rather than merely memorize it.
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[1] Global Internal Auditing Standards – Glossary
[2] Screenshots from video lecture entitled "Purpose and Definition of Internal Audit”
Course is available at https://lnkd.in/dzKZqSJp
