Certified Internal Auditor Basics

To be eligible for CIA certification, candidates must have earned the equivalent of an associate’s degree or higher from an accredited university or post-secondary institution. There are then different work experience requirements, depending on the level of the degree earned. They are as follows:

If you do not hold a degree, you may be eligible for CIA certification if you document seven years of work experience in auditing. As always, consult the IIA website or contact the organization directly for answers to your eligibility questions.

You may apply to the CIA program and even sit for the CIA exam before satisfying the professional experience requirement. However, you will be certified once all program requirements have been met. In all, you have three years from application to complete the program and earn certification. If needed, you may purchase a one-time, 12-month extension to give yourself additional time to pass all three parts of the exam.

The CIA exam is fully computerized and administered at more than 900 Pearson VUE testing centers worldwide. There are no defined testing windows for the CIA exam, which means you may register and sit for your chosen exam part at any time of year at your chosen test center.

As all questions are multiple-choice, you will receive your unofficial score immediately after completing the exam (as well as the official score later via the IIA Certification Candidate Management System (CCMS).

CIA Exam Part 1 – Essentials of Internal Auditing

Questions: 125 Multiple-Choice | Time: 2.5 Hours

Part 1 of the CIA exam includes coverage of internal control and risk concepts, independence and objectivity, and key techniques for conducting internal audit engagements.

CIA Exam Part 2 – Practice of Internal Auditing

Questions: 100 Multiple-Choice | Time: 2 Hours

Part 2 topics include managing the internal audit function and establishing a risk-based plan; the steps to manage individual engagements, such as planning, supervision, communicating results, and monitoring outcomes.

CIA Exam Part 3 – Business Knowledge for Internal Auditing

Questions: 100 Multiple-Choice | Time: 2 Hours

Part 3 tests candidates’ knowledge of governance and business ethics; risk management; organizational structure, including business processes and risks; communication; management and leadership principles; information technology and business continuity; financial management; and the global business environment.

This is a widespread question, as many CPAs and CMAs are interested in adding CIA certification to their professional credentials. The CIA exam is similar in content as you would find on the AUD section of the CPA exam, and to a lesser extent, BAR and REG.

However, the CMA exam has much longer, more complex kinds of questions, as well as two essay questions. In this regard, the CIA exam is much closer to what you would experience in the MCQ testlets on the CPA exam.