Certified Internal Auditor

To be eligible, you must have one of the following:

• A degree in any subject
• Five years' experience in internal audit, risk or compliance
• An active Internal Audit Practitioner award
• An accountancy or CISA qualification

Additionally, degree-holders will need a minimum of two years' experience to be awarded Certified Internal Auditor, while holders of the Internal Audit Practitioner award will need 5 years' experience. This experience requirement has to be met within 3 years of enrolment.

• 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 – Internal Audit Fundamentals
• Part 2 – Internal Audit Engagement
• Part 3 – Internal Audit Function

Part 1 – Internal Audit Fundamentals:

• 125 multiple-choice questions
• 2.5 hours

The CIA Part 1 exam primarily tests knowledge of the IPPF and the Global Internal Audit Standards, predominantly for Domains 1 and 2. 

The syllabus has four sections:
A.    Foundations of internal auditing (35%)
B.    Ethics and professionalism (20%)
C.    Governance, risk management, and control (30%)
D.    Fraud risks (15%)

Part 2 – Internal Audit Engagement:

• 100 multiple-choice questions
• 2.0 hours 

Part 2 is about the application of the Global Internal Audit Standards in order to plan and perform an engagement, and communicate the findings, and tests your knowledge on Domain 5 and the Topical Requirements.

The syllabus has three sections:
A. Engagement planning (50%)
B. Information gathering, analysis and evaluation (40%)
C. Engagement supervision and communication (10%)

Part 3 – Internal Audit Function:

• 100 multiple-choice questions
• 2.0 hours 

Part 3 looks at the management of the internal audit function and in particular Domain 4.

The syllabus has four sections:
1.    Internal audit operations (25%)
2.    Internal audit plan (15%)
3.    Quality of the internal audit function (15%)
4.    Engagement results and monitoring (45%)

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:

1.    Internal audit fundamentals: 125 questions, 2.5 hours
2.    Internal audit engagement: 100 questions, 2 hours
3.    Internal audit function: 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.