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CIA - Certified Internal Auditor (CIA) Certification

The Certified Internal Auditor (CIA) designation, conferred by The Institute of Internal Auditors (IIA), is the only globally recognized certification for internal auditors. It signifies a professional’s proficiency and commitment to the internal audit profession.

Eligibility Requirements:

To pursue the CIA certification, candidates must meet the following criteria:

  • Education: A minimum of an associate’s degree or equivalent. International equivalents include a foundation degree, higher national diploma, or diploma of higher education. Candidates must provide proof of education, such as copies of degrees or transcripts.

     

  • Character Reference: Candidates must exhibit high professional and moral character, validated by a character reference form signed by a supervisor or a certified internal auditor.

  • Work Experience: The required internal auditing experience varies based on educational attainment:

    • Associate’s degree: 60 months
    • Bachelor’s degree: 24 months
    • Master’s degree: 12 months

CIA Exam Structure:

The CIA exam is divided into three parts, each focusing on distinct areas of internal auditing:

  1. Part 1 – Essentials of Internal Auditing:

    • 125 multiple-choice questions
    • Duration: 2.5 hours
    • Covers the foundation of internal auditing, independence and objectivity, proficiency and due professional care, quality assurance and improvement programs, governance, risk management, control, and fraud risk.

  2. Part 2 – Practice of Internal Auditing:

    • 100 multiple-choice questions
    • Duration: 2 hours
    • Focuses on managing the internal audit activity, planning engagements, performing engagements, and communicating results.

  3. Part 3 – Business Knowledge for Internal Auditing:

    • 100 multiple-choice questions
    • Duration: 2 hours
    • Addresses business acumen, information security, information technology, and financial management.

Exam Updates:

The IIA periodically updates the CIA exam syllabi to align with current global internal auditing practices. Notably, new syllabi are scheduled for release starting in May 2025. Candidates should consult The IIA’s official website for the latest information.

 

Application and Fees:

The CIA certification involves several fees, which vary based on IIA membership status:

  • Application Fee:

    • IIA Members: USD $115
    • Non-members: USD $230
    • Students: USD $65

  • Exam Fees (per part):

    • Part 1:
      • IIA Members: USD $280
      • Non-members: USD $395
      • Students: USD $230
    • Parts 2 & 3:
      • IIA Members: USD $230
      • Non-members: USD $345
      • Students: USD $180

Preparation Resources:

The IIA offers the CIA Learning System, a comprehensive and interactive review program that aligns with the CIA exam syllabi and the International Professional Practices Framework (IPPF). This system includes online quizzes, study tools, and reading materials to facilitate effective exam preparation.

 

Continuing Professional Education (CPE):

Certified Internal Auditors are required to maintain their knowledge and skills by fulfilling annual CPE requirements. This ensures that CIAs remain informed about developments in the internal auditing field.

 

For the most current and detailed information, prospective candidates should refer to The IIA’s official website or contact their local IIA chapter.