What you'll get
-
Certified Internal Auditor designation, which is valid globally.
- 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
To be eligible, you must have one of the following:
- A Bachelor degree in any subject
- Five years' experience in internal audit, risk or compliance
- An active Internal Audit Practitioner award
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 enrollment.
- 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
If you choose to register now to start your studies and sit one or two exams under the current syllabus, we advise you purchase the learning materials one part at a time. I.e. Purchase just the part you are planning to study and sit the exam before 1 May 2025, and then purchase the next part when you are ready.
It is important to note that although the licence for each part is issued for 12 months, the learning materials will only apply for the current syllabus up until 30 April 2025.
The fee for each part is £200 + VAT payable to Chartered IIA. The CIA application fee and exam fees will be payable via IIA Global’s Candidate Certification Management System (CCMS).
If you wish to continue with registering for the CIA to start your studies on the current syllabus, please register here.
Revision workshops will be available until February 2025.
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.