2. RISK & AUDIT
2
Jason Mefford is a sought after adviser and speaker on ethics, corporate governance, GRC, and internal audit topics. He
is currently the President of Mefford Associates, a professional training, coaching and boutique advisory firm.
Jason has been the chief audit executive at two different multi-billion dollar manufacturing companies. Prior to that
he was a manager at both Arthur Andersen and KPMG, performing internal and external audits and advisory services
for clients in various industries. He was also a national instructor at both firms.
Jason is a Certified Internal Auditor (CIA), Certified Public Accountant (CPA), Governance, Risk Management and
Compliance Professional (GRCP) and Certified Internal Controls Auditor (CICA).
HeisamemberoftheInstituteofInternalAuditors(IIA)andisanactiveIIAvolunteerservingatthelocalandinternational
level. He is currently a fellow with the Open Compliance and Ethics Group (OCEG) a nonprofit think tank that uniquely
helps organizations drive Principled Performance®
by enhancing corporate culture and integrating governance, risk
management, and compliance processes.
He has been recognized by Yale University as a rising star in corporate governance, and was a finalist for the Corporate
Secretary Magazine rising star in corporate governance award.
Jason is a graduate of Boise State University (BBA in Accountancy) and the University of Southern California’s Marshall
School of Business (MBA in Business).
Jason Lee Mefford
Expert Trainer
3. www.leoron.com
increase your global competitiveness
3
Earning the CIA designation is a valuable
accomplishment and a professional advantage for
auditors at all stages of their careers, including:
»» chief audit executives,
»» audit managers
»» audit staff
»» risk management staff
WHO SHOULD
ATTEND?
»» Distinguish you from your peers.
»» Demonstrate your proficiency with internal staff and
external clients.
»» Develop your knowledge of best practices in the
industry.
»» Demonstrate your proficiency and professionalism.
»» Lay a foundation for continued improvement and
advancement.
WHY BECOME A CIA?
The CIA designation is the only globally accepted
certification for internal auditors and remains the
standard by which individuals demonstrate their
competency and professionalism in the internal
auditing field. Since the program’s launch in 1973,
it has opened up countless doors of opportunity for
practitioners around the world as it communicates their
ability to serve as a key player in their organization’s
success. Candidates leave the program enriched with
educational experience, applicable knowledge, and
business tools that can deliver a positive impact in any
organization or business environment. The CIA exam is
also offered in Arabic.
ABOUT CIA DESIGNATION
EDUCATION
CIA candidates must hold a 4-year post-secondary
degree (or higher) or its educational equivalent from
an accredited university.
WORK EXPERIENCE
CIA candidates must obtain a minimum of 24 months
of internal auditing experience or its equivalent. A
Masters degree can substitute for 12 of the required
24 months. A completed Experience Verification Form
is required. Candidates may apply to the program and
sit for the exam prior to satisfying the professional
experience requirement, but will not be certified until
all program requirements have been met.
CERTIFIED INTERNAL
AUDITOR® (CIA®)
ELIGIBILITY
REQUIREMENTS
LEORON Professional Develop-
ment Institute is registered with
the National Association of State
Boards of Accountancy (NASBA)
as a sponsor of continuing profes-
sional education on the National
Registry of CPE Sponsors. State
boards of accountancy have final authority on the accep-
tance of individual courses for CPE credit. Complaints re-
garding registered sponsors may be submitted to the Na-
tional Registry of CPE Sponsors through its website:
www.learningmarket.org.
5 KEY TAKE AWAYS
1 Build a solid foundation.
2 Increase your earning potential by as
much as 40%
3 Significant opportunity in career growth
4 Improve your internal audit skills and
knowledge
5 Build confidence in your knowledge of
the profession
Established in 1941, The Insti-
tute of Internal Auditors (IIA)
is an international profes-
sional association with global
headquarters in Altamonte
Springs, Florida, USA. The IIA
is the internal audit profes-
sion’s global voice, recog-
nized authority, acknowledged leader, chief advocate,
and principal educator. Members work in internal au-
diting, risk management, governance, internal control,
information technology audit, education, and security.
ABOUT THE UAE IIA
AFFILIATED BY IIA GLOBAL
4. RISK & AUDIT
4
COURSE OVERVIEW
The IIA’s CIA Learning System Program is designed
to expand your internal audit knowledge, build
confidence for addressing today’s internal audit
challenges, and prepare you for the Certified Internal
Auditor (CIA) exam. The program, consisting of three
courses, utilizes The Institute of Internal Auditors
CIA Learning System. This certificate program will
provide you with an in-depth review of the global CIA
exam syllabus and materials included in The IIA’s CIA
Learning System.
The IIA’s CIA Learning System is a premier quality CIA
review course designed to meet the unique needs of
busy internal audit professionals. Developed under
the guidance of CIA-certified subject matter experts,
this program will provide you with the tools necessary
to successfully prepare for the CIA exam in the time
frame that best suits you.
The Certified Internal Auditor (CIA) exam tests a
candidate’s knowledge of current internal auditing
practices and understanding of internal audit issues,
risks and remedies. The exam is offered in three parts,
each part consisting of multiple-choice questions. The
testing period is different for each of the parts and it is
determined based on the number of questions.
CERTIFIED INTERNAL
AUDITOR® (CIA®) EXAM
SYLLABUS
PROGRAM TIMINGS
Registration will begin at 08.00 on Day One.
The program will commence at 08.30 each day and
continue until 16.30.
There will be two refreshment breaks and lunch at ap-
propriate intervals.
AHMAD N. OMAR Internal Audit Manager - Head Office
TESTIMONIALS
I am really glad to deal with Leoron for my training & CRBA certification, the atmosphere of the course was
comfortable and the instructor “Jason Lee Mefford” was excellent specially that he conducted the course
on a highly interactive manner which allowed me to update & align my knowledge not only with what’s
required to successfully pass the test but also with the best practices for my profession; most importantly were the
high calibers I met in the course, I had the chance to meet highly professional calibers that am proud to add
to my network of professionals for a lot of them are loaded with experience & knowledge that I definitely
will be able to use in the future.
IN-HOUSE
If interested to run this course in-house please contact
Val Jusufi at +971 4 447 5711 or e-mail: val@leoron.net.
DISTANCE LEARNING PROG.
If interested to run this course with our distance learning
program please contact Agron Kurtishi at +971 4 447
5711 or e-mail: agron.kurtishi@leoron.net
Delivery Type Group Live
Pre-requisites None
Level Advanced Training
This Program is worth 35 NASBA CPE credits
5. PART 1 – INTERNAL AUDIT BASICS
The new CIA exam Part 1 topics tested include aspects
of mandatory guidance from the IPPF; internal control
and risk concepts; as well as tools and techniques for
conducting internal audit engagements. Participants are
given 2.5 Hours to answer 125 questions.
I. Mandatory Guidance (35-45%)
A. Definition of Internal Auditing
Define purpose, authority, and responsibility of the
internal audit activity
B. Code of Ethics
Abide by and promote compliance with The IIA
Code of Ethics
C. International Standards
1. Comply with The IIA’s Attribute Standards
2. Maintain independence and objectivity
a. Foster independence
b. Foster objectivity
3. Determine if the required knowledge, skills, and
competencies are available
4. Develop and/or procure necessary knowledge,
skills and competencies collectively required by
the internal audit activity
5. Exercise due professional care
6. Promote continuing professional development
7. Promote quality assurance and improvement of
the internal audit activity
PART 2 – INTERNAL AUDIT PRACTICE
The new CIA exam Part 2 topics tested include
managing the internal audit function via the strategic
and operational role of internal audit and establishing
a risk-based plan; the steps to manage individual
engagements (planning, supervision, communicating
results, and monitoring outcomes); as well as fraud risks
and controls. Participants are given 2.0 Hours to answer
100 questions.
I. Managing the Internal Audit Function (40-
50%)
A. Strategic Role of Internal Audit
B. Operational Role of IA
C. Establish Risk-Based IA Plan
II. Managing Individual Engagements (40-50%)
A. Plan Engagements
B. Supervise Engagement
C. Communicate Engagement Results
D. Monitor Engagement Outcomes
II. Internal Control / Risk (25-35%) – Awareness
Level (A)
A. Types of Controls (e.g., preventive, detective, input,
output, etc.)
B. Management Control Techniques
C. Internal Control Framework Characteristics and Use
(e.g., COSO, Cadbury)
1. Develop and implement an organization-wide risk
and control framework
D. Alternative Control Frameworks
E. Risk Vocabulary and Concepts
F. Fraud Risk Awareness
1. Types of fraud
2. Fraud red flags
III. Conducting Internal Audit Engagements –
Audit Tools and Techniques (28-38%)
A. Data Gathering (Collect and analyze data on
proposed engagements)
B. Data Analysis and Interpretation
C. Data Reporting
D. Documentation / Work Papers
E. Process Mapping, Including Flowcharting
F. Evaluate Relevance, Sufficiency, and Competence
of Evidence
III. Fraud Risks and Controls (5-15%)
A. Consider the potential for fraud risks and identify
common types of fraud associated with the
engagement area during the engagement planning
process
B. Determine if fraud risks require special
consideration when conducting an engagement
C. Determine if any suspected fraud merits
investigation
D. Complete a process review to improve controls to
prevent fraud and recommend changes
E. Employ audit tests to detect fraud
F. Support a culture of fraud awareness, and
encourage the reporting of improprieties
G. Interrogation/investigative techniques –
Awareness Level (A)
H. Forensic auditing – Awareness Level (A)
F. Evaluate Relevance, Sufficiency, and Competence
of Evidence
CIA EXAM CONTENT - PART1 & PART2
increase your global competitiveness
5www.leoron.com
6. 4
DATES & LOCATIONS
Check the weather forecast for your training day here
DUBAI, UAE
September 06-10
November 15-19
May 03-07
ABU DHABI, UAE
DOHA, QATAR
April 12-16
MUSCAT, OMAN
May 10-14
RIYADH, KSA
7. I have read and agreed to the following terms and conditions Signature:
CERTIFIED INTERNAL AUDITOR®
- PART 1 & 2
registration form
4 EASY WAYS TO REGISTER
+971 4 447 5711
+971 4 447 5710
register@leoron.net
www.leoron.com
COMPANY DETAILS
Company: Address:
Post Code: Country:
Tel: Fax:
DELEGATE DETAILS
1
Name: Job Title:
E-mail: Tel: Mob:
2 Name: Job Title:
E-mail: Tel: Mob:
3 Name: Job Title:
E-mail: Tel: Mob:
TERMS & CONDITIONS
1. Payment Terms
100% payment of the full amount upon receipt of the invoice.
The Withholding Tax and other transfer related charges should be covered by the payer
2. Cancellation Policy
i. All cancellations must be done in writing.
ii. Full refund for cancellations will only be paid to a maximum of one week from the
invoice date.
iii. 50% refund for cancellations will only be paid to a maximum of two weeks from
the invoice date.
iv. No refund for cancellations done after 2 weeks from the invoice date. Substitute is
always welcomed; if not possible a credit will be given which can be used for any of
LEORON PDI up to 1 year.
3. Force Majeure:
If the event is postponed, canceled or abandoned by reason of war, fire, storm, explo-
sion, national emergency, labor dispute, strike, lock-out, civil, disturbance, actual or
threatened violence by any terrorist group, or any other cause not within the control
of our organization, we shall be under no liability to ‘Company’ for non-performance or
delay in performance of obligations under this contract or otherwise in respect of any
actions, claims, losses (including consequential losses) costs or expenses whatsoever
which may be brought against or suffered or incurred by ‘Company’, as the result of the
happening of any such events.
4. Complaint and Refund:
For more information regarding administrative policies such as complaint and refund,
please contact Val Jusufi, Head of Training at: Tel: +971 4 447 5711, Fax:+971 4 447
5710, e-mail: val@leoron.net
5. Governing Law:
This contract shall be governed by and construed in accordance with the Laws and
Regulations of DMCCA.
SAVINGS & DISCOUNTS
BOOK EARLY
SAVE
US$
400
EARLY BIRD DISCOUNTS PART 1
Register 2 months
before
US$ 1995
Register 1 month
before
US$ 2095
Final Price US$ 2195
SAVINGS & DISCOUNTS
BOOK EARLY
SAVE
US$
400
EARLY BIRD DISCOUNTS PART 2
Register 2 months
before
US$ 1995
Register 1 month
before
US$ 2095
Final Price US$ 2195
PAY BY CREDIT CARD
PAY BY INVOICE
* Price Includes: CIA Learning Kit
