What you'll get
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Certified Internal Auditor designation, which is valid globally.
- Designation valid for 3 years.
- Access to our Student Community to support you during your studies.
Who can do this course?
- Affiliate members with an Internal Audit Practitioner designation, internal auditors with at least 3 years’ experience, and qualified accountants
Certified Internal Auditor course essentials
Internal auditor
Senior auditor
Manager
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Internal Audit Practitioner designation achieved within the last 3 years or more than 3 year’s experience in internal auditing or accountancy.
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You must have a bachelor's degree, which can be in any subject.
- Comprehensive understanding of the skills and competencies required of an internal auditor.
- In-depth understanding of all elements of the International Professional Practices Framework and its implementation.
There are three exams to take:
- Part 1 – Essentials of Internal Auditing
- Part 2 – Practice of Internal Auditing
- Part 3 – Business Knowledge for Internal Auditing
Part 1 – Essentials of Internal Auditing:
- 125 questions
- 2.5 hours (150 minutes)
The CIA Part 1 exams support The IIA’s International Professional Practices Framework (IPPF) and a thorough and in-depth understanding of the IPPF is essential for this.
The syllabus covers six domains:
- Foundations of Internal Auditing (15%)
- Independence and Objectivity (15%)
- Proficiency and Due Professional Care (18%)
- Quality Assurance and Improvement Programme (7%)
- Governance, Risk Management, and Control (35%)
- Fraud Risks (10%)
Part one tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.
In addition to any prescribed learning content, candidates must refer to the IPPF Mission, Definition of Internal Auditing, Core Principles, and the Code of Ethics. The Implementation Guides and Practice Guides (Including GTAGs) for the Standards are also considered essential reading.
Part 2 – Practice of Internal Auditing:
- 100 questions
- 2.0 hours (120 minutes)
While Part 1 focuses on the IPPF and the standards, Part 2 is about the application of those standards and what could be considered the ‘day job’ for an internal auditor.
This part includes four domains focused on:
- Managing the Internal Audit Activity (20%)
- Planning the Engagement (20%)
- Performing the Engagement (40%)
- Communicating Engagement Results and Monitoring Progress (20%)
Part 2 tests candidates’ knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.
As for Part 1, the IPPF, Standards, Implementation guides, and Practice guides are all considered essential reading.
Part 3 – Business Knowledge for Internal Auditing:
- 100 questions
- 2.0 hours (120 minutes)
Part 3 steps away from the IPPF and looks at the business as a whole, zooming in on those areas which internal audit is traditionally involved in, and includes four domains addressing:
- Business Acumen (35%)
- Information Security (25%)
- Information Technology (20%)
- Financial Management (20%)
Click here to access the syllabus.
- 18 - 36 months
- Access to CIA learning systems containing all reading materials supported by online tools.
- CIA Masterclasses to prepare for exams.
To qualify as a CIA you must pass three computer-based, multiple-choice exams:
- Essentials of Internal Auditing: 125 questions, 2 hours 30 minutes
- Practice of Internal Auditing: 100 questions, 2 hours
- Business Knowledge for Internal Auditing: 100 questions, 2 hours
Multiple choice questions
To pass the exam, you need to achieve a score of at least 80% (or 600 of 750 marks). The CIA is a respected professional certification, and the exams are extremely challenging and should not be taken lightly.
The current pass rate for the CIA exams is 43%.
FAQs
We suggest that you sit Parts 1 and 2 under the same syllabus. So, if you register now, then you should be prepared to sit CIA Parts 1 and 2 before 1 May 2025. Although not impossible, it may be a challenge to achieve this. If this is your preferred approach, then you can also book any of the Masterclasses in January and February.
Alternatively, you could wait a few months and register in the autumn when we will be taking enrolments on our new tuition program, and then sit the exams under the new syllabus next year.
Your best course of action will depend on how long you have been enrolled and how far away your deadline is.
If you have only recently enrolled then you can consider the advice above.
You may want to bear in mind your deadline will not be extended, and you need to complete the CIA within three years. So, the longer you wait, the less time you will have.
If your deadline is approaching, then you may wish to get started as soon as possible. We will be running additional Masterclasses in January and February to help students enrolled on the current syllabus, and any exams you pass prior to the syllabus change will not need to be resat so long as you complete the program before your deadline.
As CIA Parts 1 and CIA Part 2 are both very closely aligned with the Standards, ideally you should try to sit both exams under the same syllabus if possible as this would prevent you having to study the old standards and the new standards.
However, if it is not possible to complete Part 2 before the change, don’t worry, you will keep
your Part 1 credit and be fully supported in completing Parts 2 & 3.
CIA Part 3 includes areas outside internal audit and so has limited references to the Standards. You may wish to consider sitting CIA Part 3 under the new syllabus if possible as it is slightly smaller and more focused.
Fee extensions will not be offered solely based on the syllabus. However, candidates will be able to apply for a free hardship extension in cases where there are exceptional circumstances or pay for a single 12-month extension at $275. For more information on extensions, please see the Certification Candidate Handbook, available via the Resources section of your CCMS account.
We are currently developing a new tuition programme that is aligned to the new syllabus. This programme will provide you with all the support you need to complete the CIA.
Please email our Learning team who will arrange the cancellation with you.
No. The old syllabus and exams will be retired for all students on 1 May 2025.
No. You will need to wait until May 2025 to sit exams under the new syllabus.
Absolutely not. The syllabus changes from time to time but the CIA award remains the same. No distinction is made between CIAs awarded under different syllabi.
No. All exams, including resits, will be under the new syllabus from 1st May onwards. If you want to resit your exam under the current syllabus, you will need to schedule it no later than 30th April 2025.
Because students must wait 30 days between resits, please be aware that if you fail an exam in April 2025, you will not have the option of taking your resit under the current syllabus.
You can find further FAQs here and if you have any further questions, please contact us.
Detailed information about the programme and the application process will be provided during sign-up.