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CIA : Certified Internal Auditor

The Certified Internal Auditor® (CIA®) is a designation sponsored by the Institute of Internal Auditors (IIA). For over 25 years the CIA® designation has reflected competence in the principles and practices of internal auditing. It has also served as the only internationally accepted designation for internal auditors worldwide.

Attaining the CIA® designation clearly displays your achievement and commitment to the profession. Furthermore, it offers you additional expertise and thorough knowledge of operations. This makes the CIA® designation a valuable resource for executive management and boards of directors to accomplish overall goals and objectives.

Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association of more than 150,000 members with global headquarters in Altamonte Springs, Fla., United States. Throughout the world, The IIA is recognized as the internal audit profession’s leader in certification, education, research, and technical guidance.

  • Acquire the professional ability to efficiently control, identify risks, and examine remedies with respect to current practice of internal auditing
  • Understand 21st century management principles
  • Have the prospect to practice globally in the field of internal auditing
  • Standout among others competing for the same job
  • Access to more opportunities and higher paying jobs
  • Attain personal satisfaction given a recognized and prestigious measure of competency
  • Facilitate auditors’ transition to top management positions
  • Lay a foundation for continued improvement and advancement
  • Demonstrate proficiency and professionalism

The Certified Internal Auditor® (CIA®) exam tests a candidate’s knowledge of current internal auditing practices and understanding of internal audit issues, risks and remedies.

The CIA® exam is offered in four parts, each part consisting of 100 multiple-choice questions. Candidates are given 2 hours and 45 minutes to complete each exam part.

The CIA® exam is now available through computer-based testing (CBT), allowing you to test year-round at more than 500 locations worldwide. Through the IIA’s new online Certification Candidate Management System (CCMS), candidates may apply/register for certification programs/exams and access their records online.

Parts I, II, and III are considered the core global syllabus of the CIA® exam – offering a strong focus on corporate governance and risk issues and exhibiting alignment with The IIA’s Professional Practices Framework. Part IV of the CIA® exam is designed for modification for regional and audit specialization testing. Hence, The IIA offers Professional Recognition Credit for Part IV (PRC-IV) for qualified professional certifications.

Part I – The Internal Audit Activity’s Role in Governance, Risk and Control

  • Comply with the IIA’s Attribute Standards (15-25%)
  • Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25%)
  • Understand the Internal Audit Activity’s Role in Organizational Governance (10-20%)
  • Perform Other Internal Audit Roles and Responsibilities (10-20%)
  • Governance, Risk, and Control Knowledge Elements (15-25%)
  • Plan Engagements (15-25%)

Part II – Conducting the Internal Audit Engagement

  • Conduct Engagements (25-35%)
  • Conduct Specific Engagements (25-35%)
  • Monitor Engagement Outcomes (5-15%)
  • Fraud Knowledge Elements (5-15%)
  • Engagement Tools (15-25%)

Part III – Business Analysis and Information Technology

  • Business Processes (15-25%)
  • Financial Accounting and Finance (15-25%)
  • Managerial Accounting (10-20%)
  • Regulatory, Legal, and Economics (5-15%)
  • Information Technology ( 30-40%)

Part IV – Business Management Skills

  • Strategic Management (20-30%)
  • Global Business Environments (15-25%)
  • Organizational Behavior (20-30%)
  • Management Skills (20-30%)
  • Negotiating (5-15%)

For a detailed topic outlines, visit www.theiia.org/certification. Exam topics and/or format are subject to change as approved by the Board of Regents.

If you would like to register for the CIA® exam, first of all you need to go to the IIA website at the following link http://www.theiia.org/certification/certified-internal-auditor/and download the Candidate Handbook. It will offer you all the necessary information and give you a step-by-step directions on what you need to do.

If you need help you can contact the Orbit Institutes local office near you.

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