The Certified Internal Auditor (CIA) designation represents the only globally recognized internal audit certification. Awarded by the Institute of Internal Auditors (IIA) since 1974, the credential signals advanced mastery of internal auditing, risk management, and quality assurance practices across 170 countries.
More than 200,000 professionals hold the CIA designation, demonstrating its value in the internal audit profession. The certification validates knowledge, skills, and competencies required to perform internal audit services in any organization worldwide.
Entry Requirements
The IIA structures CIA certification around entry and exit requirements. Entry requirements determine eligibility to enroll in the CIA program, while exit requirements specify conditions for receiving the credential.
Education Pathways
Candidates qualify through one of three education routes:
Bachelor’s Degree or Higher
A four-year post-secondary degree from an accredited university recognized by the IIA. The degree does not need to focus on accounting or business—any field qualifies.
Internal Audit Practitioner (IAP) Certification
Active IAP designation holders meet entry requirements without additional education credentials.
Professional Experience
Five years of verified internal auditing experience substitutes for formal degree requirements. Experience in quality assurance, risk management, compliance, external audit, and internal control also qualifies.
Student Provisions
Full-time students in their final year of a bachelor’s program can provisionally enter the CIA program. Enrollment requires at least 12 semester hours or equivalent. The credential will not be awarded until degree completion and documentation submission.
Additional Entry Conditions
All candidates must provide government-issued photo identification and accept the IIA’s Standards of Ethics and Professionalism. These standards create an ethical culture in internal auditing and establish professional trust.
The CIA Exam
The IIA updated the CIA exam in January 2025 to align with modern internal auditing practices and the Global Internal Audit Standards. The exam retains its three-part structure with revised content areas.
Exam Structure
Part 1: Essentials of Internal Auditing
Covers internal audit fundamentals, ethics, independence, proficiency, quality assurance, governance, and fraud risks. Contains 125 multiple-choice questions. Testing time runs 2.5 hours.
Part 2: Practice of Internal Auditing
Addresses risk management, audit engagement planning, execution, communication, and monitoring. Contains 100 multiple-choice questions. Testing time runs 2 hours.
Part 3: Business Knowledge for Internal Auditing
Examines business acumen, information security, information technology, and financial management. Contains 100 multiple-choice questions. Testing time runs 2 hours.
Candidates take each part separately and in any order. The IIA scores exams on a scale from 250 to 750 points. A passing score requires 600 points. Exam appointments occur at Pearson VUE testing centers. Online proctoring discontinued to preserve program integrity.
Pass Rates
Global pass rates range from 41% to 56% across the three exam parts. The challenging nature reflects the advanced technical knowledge of accounting and auditing practices required for certification.
CIA Challenge Exam
Active holders of CPA licenses, Chartered Accountant (CA) designations, or CISA certifications can pursue an accelerated pathway through the one-part CIA Challenge Exam. This condensed exam covers only content not addressed in the qualifying certification examination.
Experience Requirements
Exit requirements mandate professional experience beyond passing the exam. Required experience varies by educational background:
- Master’s degree or higher: 1 year
- Bachelor’s degree: 2 years
- IAP designation: 2 years
- Associate degree or less: 5 years
Experience must occur in internal audit, quality assurance, risk management, external audit, compliance, or internal control roles. For candidates requiring five years of experience, at least two years must accumulate within the three years preceding credential completion.
Candidates can submit experience verification anytime after program approval but must complete this requirement before receiving the certification.
Application Process
Step 1: Create CCMS Profile
Access the IIA’s Certification Candidate Management System and establish an account.
Step 2: Submit Application
Select the CIA certification program, upload required documents (proof of education and government-issued photo ID), and pay the application fee.
Step 3: Exam Registration
After application approval, register for each exam part separately through CCMS. Applications remain valid for three years from approval date.
Step 4: Schedule Testing
Book exam appointments at Pearson VUE testing centers. Exam registrations remain valid for 180 days or until program expiration, whichever occurs first.
Step 5: Pass All Three Parts
Complete all exam sections within the three-year program window.
Step 6: Submit Experience Verification
Provide documentation of required professional experience through CCMS.
Step 7: Receive Certification
The IIA verifies all requirements and issues certification notification via email within 7-14 business days. Electronic certificates become available immediately through CCMS. Printed, framed certificates can be ordered for an additional fee.
Program Costs
CIA certification costs vary by IIA membership status and candidate type.
Application Fees (one-time)
- IIA members: $115
- Non-members: $390
- Students: $50
Exam Registration Fees (per part)
IIA Members:
- Part 1: $355
- Parts 2 and 3: $310 each
Non-members:
- Part 1: $475
- Parts 2 and 3: $425 each
Students:
- Part 1: $195
- Parts 2 and 3: $150 each
Total Investment
IIA members face total exam costs of $990 (application plus three parts). Non-members pay $1,515 total. Student discounts bring costs to $545 total.
IIA membership costs $290 annually for professionals and remains free for full-time students. Membership saves candidates more than $500 on exam fees alone.
Additional Costs
- Exam rescheduling: $75 (requires 48-hour advance notice)
- Registration extension: $100 (maximum 75 days)
- Exam retakes: Same cost as initial attempt
- Review courses: $500-$1,400 depending on provider
Fees listed apply to the United States, Canada, and many other countries. Candidates in certain countries face different fee structures through local IIA institutes.
Study Preparation
The IIA does not include study materials with exam registration. Candidates obtain preparation materials separately.
Official IIA Resources
- CIA exam syllabus detailing content areas and question weightings
- Free sample questions for all three parts with answer explanations
- Practice question packages available for purchase
Third-Party Review Courses
Commercial review providers offer comprehensive study programs ranging from $500 to $1,400. Most include video lectures, practice questions, study guides, and progress tracking.
Study Time Investment
Preparation time ranges from 150 to 500 hours depending on background and experience. Candidates benefit from daily study sessions and systematic content review covering all exam sections.
Continuing Professional Education
CIAs maintain certification through annual CPE requirements.
Active CIAs
- 40 CPE hours annually
- Minimum 2 hours in ethics or professional conduct
- Renewal deadline: December 31 each year
Non-Practicing CIAs
- 20 CPE hours annually
- Minimum 2 hours in ethics
The IIA randomly audits certified individuals for CPE compliance. Failure to complete required hours prevents use of the designation. Non-compliance exceeding 24 months results in certification revocation.
For IIA members residing in North America, annual certification renewal fees are included with membership. Non-members face separate renewal fees.
Career Impact
Salary Advantage
Certified Internal Auditors earn significantly more than non-certified peers. Internal auditors without certification average $66,000 base salary. CIAs earn approximately $98,000 to $100,000 on average—representing potential increases of 48% to 51%.
Several factors influence CIA compensation including years of experience, job title, geographic location, and industry sector.
Employment Opportunities
The IIA reports that 94% of audit leaders affirm the CIA adds value to internal audit work. Additionally, 70% of chief audit executives prefer hiring CIAs over non-certified candidates.
The credential opens pathways to senior and leadership positions including audit manager, director of internal audit, and chief audit executive roles.
Global Recognition
The CIA designation holds recognition across 170 countries, providing international career mobility. Organizations worldwide accept and value the credential for internal audit positions.
Program Timeline
Candidates have three years from program approval to complete all requirements. This includes passing all three exam parts and submitting experience verification.
Exam registrations expire after 180 days or at program completion, whichever occurs first. Missing the registration window forfeits exam fees without credit.
Extensions up to 75 days cost $100 per request. All fees remain non-refundable and non-transferable.
Exemptions and Waivers
The Professional Certifications Board grants exemptions for specific credentials:
U.S. CPA License Holders
Active CPA licenses waive the education entry requirement. CPAs still must complete experience requirements and pass all three CIA exam parts (or qualify for the Challenge Exam).
ACCA Members
Association of Chartered Certified Accountants qualified members receive waivers for both education and work experience entry requirements.
The IIA verifies active membership and license status before granting exemptions.
2025 Exam Updates
The new CIA exam launched in English on May 28, 2025. Candidates could test under the 2019 syllabus through May 27, 2025.
Key changes include:
- Content alignment with Global Internal Audit Standards
- Reduced retake waiting period from 60 to 30 days
- Test center-only delivery model (online proctoring discontinued)
- Updated topic areas reflecting modern audit practices
Candidates who passed one or two parts before May 28, 2025, under the 2019 syllabus must complete remaining parts under the 2025 syllabus. The content differs between versions.