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If you want to specialize in internal audit, then the CIA is the perfect certification for you.

The Certified Internal Auditor (CIA) is the only globally recognized credential for internal auditors. It is the standard by which certificate-holders demonstrate their skills and competence in the field of internal auditing.

With the increased emphasis on internal control today, internal auditing has become inexorably famous. If you want to specialize in internal audit, risk assessement and control, then the CIA is the right certification for you.

The CIA Examination

To become a CIA, a candidate must pass a four-part exam. Each part consists of 100 multiple choice questions. Candidates are given 2 hours and 45 minutes to answer each exam part. The examination consists of the following:

Part I – The Internal Audit Activity’s Role in Governance, Risk, and Control (Comply with The IIA's Attribute Standards; Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity; Understand the Internal Audit Activity's Role in Organizational Governance; Perform Other Internal Audit Roles and Responsibilities; Governance, Risk, and Control Knowledge Elements; Plan Engagements)

Part II – Conducting the Internal Audit Engagement (Conduct Engagements; Conduct Specific Engagements; Monitor Engagement Outcomes; Fraud Knowledge Elements; Engagement Tools)

Part III – Business Analysis and Information Technology (Business Processes; Financial Accounting and Finance; Managerial Accounting; Regulatory, Legal, and Economics; Information Technology)

Part IV – Business Management (Strategic Management; Organizational Behavior; Global Business Environments; Management Skills; Negotiating)

The topics included in the exam are subject to change as approved by the IIA. Candidates who have obtained other related certifications, such as Certified Public Accountant and Chartered Accountant, may be eligible to receive Professional Recognition Credit (PRC4) which allows exemption from Part 4 of the CIA exam.

With the transition to computer-based testing (CBT), The IIA's certification exams are administered through the worldwide network of Pearson VUE Testing Centers. You are free to set where and schedule when to take the exams from a list of testing centers and available dates.

To be eligible to take the Certified Internal Auditor exam and obtain a CIA certification, candidates should meet certain requirements.

Education Requirements

Candidates should have a bachelor's degree or higher degree from an accredited college institution. Some professional designations such as Chartered Accountant may be accepted as equivalent to a bachelor's degree. Such cases will be reviewed and verified. In no case however will work experience be substituted for education requirements. Candidates must meet the education requirements before they can take the exams.

Experience Requirements

Candidates must have a minimum of 24 months of professional experience in internal auditing or its equivalent such as external audit, quality assurance, internal control, and compliance audit.

A master’s degree or work experience in related business professions such as accounting, law, or finance may be substituted for 12 of the required 24 months of professional experience in internal auditing.

A candidate may be allowed to take the exam even if the experience requirements are not met. However, no certification shall be awarded until all the requirements are satisfied.

Professional Conduct

Candidates must exhibit high moral and professional character and agree to abide by The IIA’s Code of Ethics. A Character Reference Form is required to attest the candidate's professional conduct. Candidates may take the exam before submitting a Character Reference Form but will not be awarded any certification until such requirement is met.

Continuing Professional Education

Certified Internal Auditors should maintain and update their knowledge and skills to stay abreast with related improvements and current developments in internal auditing standards, procedures, and techniques. CIAs are required to complete 80 hours of continuing professional education (CPE) every two years.

To learn more about the CIA, visit the IIA Website.

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