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"Certified Internal Auditor (CIA) certification is offered by the Institute of Internal Auditors (IIA). The CIA designation is the only certification for internal auditors that is recognized worldwide. Certification helps internal auditors demonstrate to employers, peers and clients that they have successfully achieved universal standards as set forth by the IIA.

Certification is granted following successful completion of the CIA four-part exam. In addition to general CIA certification, IIA also offers specialty certifications, including Certification in Control Self-Assessment (CCSA), Certified Government Auditing Professional (CGAP) and Certified Financial Services Auditor (CFSA). Specialty exams can be used in place of the general CIA exam’s part IV, or they can be taken alone.

Each exam has its own experience requirements, which must be verified by past employers:

· CIA: Two years (24 months) of internal auditing experience
· CCSA: One year (12 months) of control-related experience, such as auditing, environmental auditing, quality assurance or risk management
· CGAP: Two years (24 months) of government auditing experience
· CFSA: Two years (24 months) of financial services auditing experience

Exam Content

The CIA exam includes four sections, each with 100 multiple-choice questions:

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

o Comply with the IIA’s Attribute Standards (comprises 15-25% of this section)

o Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25%)

o Understand the Internal Audit Activity's Role in Organizational Governance (10-20%)

o Perform Other Internal Audit Roles and Responsibilities (0-10%)

o Governance, Risk, and Control Knowledge Elements (15-25%)

o Plan Engagements (15-25%)

· Part II – Conducting the Internal Audit Engagement

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


Part III – Business Analysis and Information Technology

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


· Part IV – Business Management Skills

o Strategic Management (20-30%)

o Management Skills (20-30%)

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