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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 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part One tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.
I. Foundations of Internal Auditing (15%)
II. Independence and Objectivity (15%)
III. Proficiency and Due Professional Care (18%)
IV. Quality Assurance and Improvement Program (7%)
V. Governance, Risk Management, and Control (35%)
VI. Fraud Risks (10%)

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

The CIA exam Part 2 topics tested include four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates’ knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.
I. Managing the Internal Audit Function (20%)
II. Planning the Engagement (20%)
III. Performing the Engagement (40%)
IV. Communicating Engagement Results and Monitoring Progress (20%)

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

The CIA exam Part 3 topics tested include four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates’ knowledge, skills, and abilities particularly as they relate to these core business concepts.
I. Business Acumen (35%)
II. Information Security (25%)
III. Information Technology (20%)
IV.  Financial Management (20%)

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.

Fees:

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.