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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 3 separate exams:
Part 1 - Essentials of Internal Auditing
Part 2 - Practice of Internal Auditing
Part 3 - Business Knowledge for Internal Auditing


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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

Essentials of Internal Auditing

Duration

2.5 Hours

Exam Question Count

125 Questions

Sections

1. Foundations of Internal Auditing (15%)
2. Independence and Objectivity (15%)
3. Proficiency and Due Professional Care (18%)
4. Quality Assurance and Improvement Program (7%)
5. Governance, Risk Management, and Control (35%)
6. Fraud Risks (10%)


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Part 2

Practice of Internal Auditing

Duration

2 Hours

Exam Question Count

100 Questions

Sections

1. Managing the Internal Audit Activity (20%)
2. Planning the Engagement (20%)
3. Performing the Engagement (40%)
4. Communicating Engagement Results and Monitoring Progress (20%)


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Part 3

Business Knowledge for Internal Auditing

Duration

2 Hours

Exam Question Count

100 Questions

Sections

1. Business Acumen (35%)
2. Information Security (25%)
3. Information Technology (20%)
4. Financial Management (20%)


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