Choose Your Center:

Profile of the Programme:

The Certified Internal Auditor (CIA) training programme is designed to meet the needs of the professional who wishes to pursue the world’s premier certification in Internal Auditing.
The CIA training programme is based on the specific requirements of the CIA syllabus and leads to the award of the CIA designation by the Institute of Internal Auditors (IIA) of the United States of America.
Established in 1941, the IIA has more than 180,000 members around the globe.  It serves as the global voice for the internal audit profession and is recognised internationally as being the principal authority and renowned authority of the audit industry.  In addition, the IIA also aims to promote professional education and developmental opportunities, standards, guidelines and certification programs to audit professionals worldwide.


Course Objectives:

The CIA designation is the IIA’s premier certification. The CIA title reflects competence in the principles and practices of internal auditing and serves as the only internationally recognised designation for internal auditors. Achieving the CIA qualification demonstrates your commitment to the auditing profession.  Whether you choose to stay within the field of internal auditing or to broaden your skills and move onwards and upwards within your organization, as a CIA qualified auditor, the fundamentals of business, risk and control covered by the CIA will prove invaluable.
The CIA qualification is awarded by the IIA after successful completion of the CIA exams and 2 years approved practicing experience.
CIA candidates are required to complete 24 months of internal auditing experience or its equivalent (which means experience in audit/assessment disciplines, such as external auditing, quality assurance, etc.). Related business professions (such as accounting, law and finance) can be substituted for one year of experience, but candidates will not be certified until the experience requirement has been fully met.
Individuals who pursue the CIA title will earn one of the most prestigious professional internal audit qualifications in the world and will benefit from:
  • Top quality training in all aspects of internal audit
  • Excellent career prospects due to international recognition of being one of the most highly qualified individuals in the auditing profession
  • Proof of their commitment and potential to excel at the top of their profession
  • Evidence of their proficiency and extensive expertise in field of internal audit
The certification involves three exams and 24 months of internal auditing experience or equivalent. Candidates are required to complete the program certification process within a maximum four years from application approval.  If a candidate has not completed the certification process within four years, all fees and exam parts will be forfeited.

In order to achieve your CIA certification the following 3 exams must be completed:

Part 1 – Internal Audit Basics: 125 questions | 2.5 Hours (150 minutes)

The 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.
Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
I. Mandatory Guidance (35-45%)
     A.  Definition of Internal Auditing
     B. Code of Ethics
     C.  International Standards
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)
     D. Alternative Control Frameworks
     E. Risk Vocabulary and Concepts
     F. Fraud Risk Awareness
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

Part 2 – Internal Audit Practice: 100 questions | 2.0 Hours (120 minutes)

The 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.
Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
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
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)

Part 3 – Internal Audit Knowledge Elements: 100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 3 topics tested include governance and business ethics; risk management; organizational structure, including business processes and risks; communication; management and leadership principles; information technology and business continuity; financial management; and the global business environment.
Note: All items in this section of the syllabus will be tested at the Awareness knowledge level unless otherwise indicated below.
I. Governance / Business Ethics (5-15%)
     A. Corporate/Organizational Governance Principles – Proficiency Level (P)
     B. Environmental and Social Safeguards
     C. Corporate Social Responsibility
II. Risk Management (10-20%)- Proficiency Level (P)
     A.  Risk Management Techniques
     B. Organizational Use of Risk Frameworks
III. Organizational Structure/Business Processes and Risks (15-25%)
     A. Risk/Control Implications of Different Organizational Structures
     B. Structure (e.g., centralized/decentralized)
     C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)
     D.  Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
     E. Inventory Management Techniques and Concepts
     F.  Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
     G. Business Development Life Cycles
     H.  The International Organization for Standardization (ISO) Framework
       I. Outsourcing Business Processes
IV.  Communication (5-10%)
      A. Communication (e.g., the process, organizational dynamics, impact of computerization)
      B. Stakeholder Relationships
V. Management / Leadership Principles (10-20%)
      A.  Strategic Management
      B. Organizational Behavior
      C.  Management Skills/Leadership Styles
      D. Conflict Management
      E. Project Management / Change Management
VI.  IT / Business Continuity (15-25%)
      A.  Security
      B. Application Development
      C. System Infrastructure
      D.  Business Continuity
VII. Financial Management (13-23%)
      A.  Financial Accounting and Finance
      B. Managerial Accounting
VIII. Global Business Environment (0-10%)
      A. Economic / Financial Environments
      B. Cultural / Political Environments
      C. Legal and Economics — General Concepts (e.g., contracts)
      D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)

Examination Rules:

CIA examinations are offered all year round, subject to availability of the local examination center.
  • The exact number of questions required to pass the exam may be slightly different from one test to another and so the number of correct responses are converted to a reporting scale that ranges from 250 to 750 points. A scaled score of 600 points or higher is required to pass the CIA exam.
  • If you fail one of the CIA exams you must wait at least 90 days before you will be able to retake that exam.
  • There is no limit to the number of times a candidate can retake a failed exam.

CIA candidates must meet the following eligibility requirements for education, character, work experience, and identification. Before a candidate application can be approved, ALL documentation (proof of education, character reference, and identification) must be received and approved by the Institute of Internal Auditors’ (IIA) Certification staff.

Education Requirements:

CIA candidates must either:
  • Hold a 4-year post-secondary degree (or higher) or its educational equivalent from an accredited university. For further details, please refer to the IIA’s Certification Candidate Handbook; OR
  • Subject to approval, possess:
    • Two years post-secondary education and five years verified experience in internal audit or its equivalents;                                   OR
    • Seven years verified experience in internal audit or its equivalent.
Work Experience:
CIA candidates with a 4 year post-secondary degree must obtain a minimum of 24 months of internal auditing experience or its equivalent. A Master’s degree can substitute for 12 of the required 24 months but 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.
Character Reference:
Candidates must exhibit high morals and professional character and must submit a Character Reference Form signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate’s supervisor.
Proof of Identification:
Candidates must provide proof of identification in the form of a copy of an official passport or national identity card.

Key Dates:

  • There are no set dates for the CIA examinations – they are offered all year round, subject to availability of the local examination center.
  • You are allowed 180 days to sit the particular exam registered for, at the approved CIA testing center.
  • It is recommended that you schedule your exam date 45 days ahead to increase the likelihood of receiving the desired date.


Exam fees vary depending on whether you are a member of the Institute of Internal Auditors (IIA) or not. In most cases, you do not have to be a member of The IIA to take the CIA exam or become a CIA.
The pricing below is applicable in the United States, Canada, and many other countries throughout the world. However, these prices may be differ in some countries.
IIA Member Non-Member Student/Professor*
Application Fee (to Program) US $115 US $230 US $65
Part I US $280 US $395 US $230
Part II and III US $230 US $345 US $180


*CIA Discounts for Students and Professors: The IIA offers reduced application and exam registration fees for the CIA program to candidates who are full-time students or full-time professors (educators) at accredited colleges or universities.