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Certified Internal Auditor® (CIA®) — Requirements & Free Practice

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Certified Internal Auditor® (CIA®)

Licensing authority: The Institute of Internal Auditors

Initial by examination
Program
Traditional CIA Exam Pathway; education and professional experience requirements apply; the three parts must be passed within three years of applying.

CIA part 1 exam

Provider
The Institute of Internal Auditors
Format
Multiple-choice examination
Exam questions
Total questions: 125.
Time limit
150 minutes
Passing score
Scaled score of 600
Examination outline
  • Foundations of Internal Auditing (35%)
    • Describe the Purpose of Internal Auditing according to the Global Internal Audit Standards
    • Explain the internal audit mandate and responsibilities of the board and chief audit executive
    • Recognize the requirements of an internal audit charter
    • Interpret the differences between assurance services and advisory services provided by the internal audit function
    • Describe the types of assurance services performed by the internal audit function
    • Describe the types of advisory services performed by the internal audit function
    • Identify situations where the independence of the internal audit function may be impaired
    • Recognize the internal audit function's role in the organization's risk management process
  • Ethics and Professionalism (20%)
    • Demonstrate integrity
    • Assess whether an individual internal auditor has any impairments to objectivity
    • Analyze policies that promote objectivity and potential options to mitigate impairments
    • Apply the knowledge, skills, and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit function
    • Demonstrate due professional care
    • Maintain confidentiality and use information appropriately during engagements
  • Governance, Risk Management, and Control (30%)
    • Describe the concept of organizational governance
    • Recognize the impact of organizational culture on the overall control environment and individual engagement risks and controls
    • Recognize ethical and compliance-related issues
    • Interpret fundamental concepts of risk type
    • Interpret fundamental concepts of the risk management process
    • Describe risk management within organizational processes and functions
    • Interpret internal control concepts and types of controls
    • Recognize the importance of the design, effectiveness, and efficiency of internal controls (financial and nonfinancial)
  • Fraud Risks (15%)
    • Describe concepts of fraud risks and types of fraud
    • Determine whether fraud risks require special consideration during an engagement
    • Evaluate the potential for fraud and how the organization detects and manages fraud risks
    • Describe controls to prevent and detect fraud
    • Recognize techniques and the internal audit function's role related to fraud investigation
Examination sources

CIA part 2 exam

Provider
The Institute of Internal Auditors
Format
Multiple-choice examination
Exam questions
Total questions: 100.
Time limit
120 minutes
Passing score
Scaled score of 600
Examination outline
  • Engagement Planning (50%)
    • Determine engagement objectives and scope
    • Determine evaluation criteria based on relevant information gathered
    • Plan the engagement to assess key risks and controls
    • Determine the appropriate approach for an engagement
    • Complete a detailed risk assessment of each activity under review
    • Determine engagement procedures and prepare the engagement work program
    • Determine the level of resources and skills needed for the engagement
  • Information Gathering, Analysis, and Evaluation (40%)
    • Identify sources of information to support engagement objectives and procedures
    • Evaluate the relevance, sufficiency, and reliability of evidence gathered to support engagement objectives
    • Evaluate technology options that internal auditors may use to develop and support engagement findings and conclusions
    • Apply appropriate analytical approaches and process mapping techniques
    • Apply analytical review techniques
    • Determine whether there is a difference between evaluation criteria and existing conditions and evaluate the significance of each finding
    • Prepare workpapers, including relevant information to support conclusions and engagement results
    • Summarize and develop engagement conclusions
  • Engagement Supervision and Communication (10%)
    • Apply appropriate supervision throughout the engagement
    • Apply appropriate communication with stakeholders throughout the engagement
Examination sources

CIA part 3 exam

Provider
The Institute of Internal Auditors
Format
Multiple-choice examination
Exam questions
Total questions: 100.
Time limit
120 minutes
Passing score
Scaled score of 600
Examination outline
  • Internal Audit Operations (25%)
    • Describe methodologies for the planning, organizing, directing, and monitoring of internal audit operations
    • Describe key activities for managing financial, human, and IT resources within the internal audit function
    • Describe the key elements required to align internal audit strategy to stakeholder expectations
    • Recognize the chief audit executive's responsibilities for building relationships and communicating with senior management and the board about various matters
  • Internal Audit Plan (15%)
    • Identify sources of potential engagements
    • Describe the processes to develop a risk-based audit plan
    • Recognize the importance for internal auditors to coordinate with other assurance providers and leverage their work
  • Quality of the Internal Audit Function (15%)
    • Describe the required elements of the quality assurance and improvement program
    • Identify appropriate disclosure of nonconformance with The IIA's Global Internal Audit Standards
    • Recognize practical methods for establishing internal audit key performance indicators or scorecard metrics that the chief audit executive communicates to senior management and the board
  • Engagement Results and Monitoring (45%)
    • Recognize attributes of effective engagement results communication
    • Demonstrate effective communication of engagement results
    • Determine whether to develop recommendations, request action plans from management, or collaborate with management to agree on actions
    • Describe the engagement closing communication and reporting process
    • Describe the chief audit executive's responsibility for assessing residual risk for the engagement
    • Describe the process for communicating risk acceptance (when management has accepted a level of risk that may be unacceptable to the organization)
    • Describe the process for monitoring and confirming the implementation of management action plans
    • Describe the escalation process if management has not adequately implemented an action plan
Examination sources