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About the CIA Exam

About the CIA Exam

The Certified Internal Auditor (CIA) certification is the only internationally recognized credential for internal auditors.

Education and Experience

Certified Internal Auditor (CIA) candidates must meet at least one of the following requirements:
- Earn a Bachelor’s degree from an accredited college or university and at least two years of verified professional experience in internal audit (or its equivalent). A masters degree may count towards one of the two years of professional experience.
- Complete at least two years of post-secondary education and five years of verified experience in internal audit (or its equivalent)
- Complete at least seven years of verified experience in internal audit (or its equivalent)
Note: Candidates are able to sit for the exam before the professional education requirement has been met, but will not be certified until then.

Examination Requirements

The CIA examination consists of 2 separate exams:
Part 1 - Internal Audit Basics
Part 2 - Internal Audit Practice
Part 3 - Internal Audit Knowledge Elements


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About the Exam

The CIA Exam measures candidates’ knowledge of disciplines related to and affecting the practice of internal auditing, including technical competencies. Candidates must be able to apply and organize their knowledge in a logical manner as well as be able to communicate their conclusions clearly and concisely.


Part 1

Internal Audit Basics

Duration

2.5 Hours

Exam Question Count

100 Multiple Choice

Sections

1. Mandatory Guidance (35-45)
2. Internal Control/Risk (25-35)
3. Conducting Internal Audit Engagements (25-35)


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Part 2

Internal Audit Practice

Duration

2 Hours

Exam Question Count

100 Multiple Choice

Sections

1. Managing the Internal Audit Functional (40-50)
2. Managing Individual Engagements (40-50)
3. Fraud Risks and Controls (5-15)


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Part 3

Internal Audit Knowledge Elements

Duration

2 Hours

Exam Question Count

100 Multiple Choice

Sections

1. Governance/Business Ethics (5-15)
2. Risk Management (10-20)
3. Organizational Structure (15-25)
4. Communication (5-10)
5. Management/Leadership Principles (10-20)
6. IT/Business Continuity (15-25)
7. Financial Management (10-20)


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