Certified Internal Auditors (CIA) Qualification Examination was held simultaneously all over the world on Nov. 16th and 17th. Chinese candidates took part in the examination in Nanjing, Jinan, Beijing and Guangzhou. At Shandong Economic Institute located in Jinan, there were 1161 internal auditors and other candidates from Shandong, Henan, Anhui, Shannxi, Liaoning Provinces and Tianjing Municipality sat for the examination well prepared.
Mr. Hans. Spoel, the commissioner of Examination Committee of Institute of Internal Auditors (IIA), visited the examination spot accompanied by some officials from National Audit Office of China, China Internal Audit Institute and Shandong Provincial Audit Office. In Nanjing, the third city approved and selected for examination center by China Internal Audit Institute under the agreement with IIA, nearly 2100 candidates from Jiangsu, Anhui, Heilongjiang, Gansu, Hainan Provinces and Shanghai Municipality and Inner Mongolia Autonomous Region participated in the examination.
Most of them are from the internal audit divisions of government offices, enterprises and non-government undertakings while some of them work in audit firms and universities. There were also some high-grade auditors, accountants, economists and associate professors took part in the examination and the oldest of them was 68.
CIA qualification is a widely accepted professional qualification. It is the only professional qualification of audit widely accepted by the international audit profession. IIA will hold simultaneously the qualification test each year at more than 200 cities of 40 countries and regions and those who pass the exam will be awarded the CIA Qualification Certificate.
The exam includes 4 subjects, namely, Audit Procedures, Audit Technology, Management Controls and Information Technology and Audit Environment. China has selected successively two cities to hold this examination from 1998, namely, Guangzhou in Guangdong Province and Jinan in Shandong province and expanded to include another two cities this year i.
e. Nanjing , Jiangsu Province and Beijing Municipality. National Audit Office of China and China Internal Audit Institute paid great attention to this exam this year and requested all audit offices and other internal audit organs to recognize the importance of the exam from the perspective of studying advanced experiences and scientific management of internal audit from other countries, improving the competence of internal auditors, strengthening the internal control and good corporate governance of enterprises and non-government undertakings, promoting economic and social efficiency, serving for the China s entry into WTO and for the competition in the international market.
(translated by Zhangbo)