Certified Internal Auditor

The Certified Internal Auditor® (CIA®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment.

«The CIA credential can be your master key to professional success, opening doors for career opportunities and earning you increased credibility and respect within the profession and your organization.»

Requirements

CIA candidates must meet the following eligibility requirements for education and work experience:

Education: CIA candidates must hold a bachelor’s degree (or higher degree) or its educational equivalent from an accredited college-level institution. For further details/alternative eligibility requirements, please see the Certification Candidate Handbook

Proof of Identification: Proof of identity is required to apply to all IIA certification programs. The identification submitted must be current and valid. Refer to the proof of identification in the certification handbook for additional details. When you are ready to sit for your exam(s), you will be required to show your identification. Please note that the identification you present on the date of your exam(s) must match the information in your CCMS profile.

Work Experience: CIA candidates must obtain a minimum of 24 months of internal auditing experience or its equivalent. A Masters degree can substitute for 12 of the required 24 months. Please see the Certifications Candidate Handbook for more details.

Experience can be in any of the following: Internal Audit, Quality Assurance, Risk Management, Audit/Assessment/Disciplines, Compliance, External Audit, Internal Control.

Candidates may apply to the program and sit for the exam prior to satisfying the professional experience requirement, but will not be certified until all program requirements have been met. Candidates must pass all 3 parts and satisfy the experience

Eligibility Period: Once approved into the certification program, you must meet all eligibility requirements and complete the program before your eligibility expiration date, unless you purchase a one-time extension. To extend your program window by one year, the program extension process must be completed in CCMS prior to your program expiration date. If your program eligibility expires before you have completed all the necessary requirements to receive your certification, you may reapply; however, you will be required to retake any exams you passed during your previous eligibility window.

Exam Content

The Certified Internal Auditor® (CIA®) exam tests a candidate’s knowledge of current internal auditing practices and understanding of internal audit issues, risks and remedies. The exam is offered in three parts.

Part 1- Essentials of Internal Auditing
125 questions | 2.5 Hours (150 minutes)

The CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. 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.​

Part 2- Practice of Internal Auditing
100 questions | 2.0 Hours (120 minutes)

The CIA exam part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. 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.

Part 3- ​Audit Business Knowledge for Internal Auditing
100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates’ knowledge, skills, and abilities particularly as they relate to these core business concepts.​

Apply and register online

The IIA’s Certification Candidate Management System (CCMS) is a powerful, user-friendly application to help you apply for, complete, and maintain your certifications and related information, while keeping you connected to and informed about The IIA’s certification programs.

After you log in, you’ll be able to:

  • Apply for IIA certification programs.
  • Register for IIA certification examinations.
  • Review your certification status.
  • View your exam score report.
  • Review your next steps in the certification process.
  • Update your personal information.
  • Review your credential and exam history.

Computer-based Testing

The CIA exam is available through computer-based testing, allowing you to test year-round at more than 500 locations worldwide. Candidates are able to sit for exams at any IIA-authorized Pearson VUE testing center worldwide, regardless of whether the testing center is located in your hometown or country. To locate the testing centers nearest you, visit the Pearson VUE website. You must apply and register in The IIA’s Certification Candidate Management System (CCMS) prior to scheduling an exam.

Certification Online Testing

Online testing allows candidates to take an IIA certification exam using their own computer in their home, their office, or remotely in other acceptable locations. Visit the Pearson VUE online proctoring page for system requirements and additional information. More information about online testing HERE.

Cancelations and Reschedule Fee

Cancelations and Reschedule Fees Reinstated subtext: If you would like to cancel and reschedule your examination, PearsonVUE charges a $75 USD fee per occurrence (may be subject to additional local tax). If the test center is closed and the exam appointment is canceled by Pearson VUE the cancelation fee will be waived automatically.

Candidates whose programs will expire within the next 60 days must make an extension request by submitting a new case in the CCMS. For expirations greater than 60 days, an extension may be purchased in CCMS for an additional fee. All cases will be reviewed and approved on an individual basis. Please refer to the Certification Candidate Handbook for additional details.

Pricing

You pay by credit card when applying for the program or register for an exam. The pricing structure is as follows:

                          MEMBER        NON-MEMBER     STUDENT
Application Fee           USD 115       USD 230         USD  65  
CIA Exam Fee Part 1       USD 295       USD 425         USD 245
CIA Exam Fee Part 2       USD 265       USD 395         USD 215
CIA Exam Fee Part 3       USD 265       USD 395         USD 215

CIA Discounts for Students

For students at accredited colleges or universities, The IIA is proud to offer reduced application and exam registration fees for the CIA program.

To qualify for discounted pricing, students must:

  • Be enrolled in at least 6 semester hours or equivalent in his/her final year of a Bachelor’s Degree program, as defined by the institution in which the student is enrolled; OR
  • Be  a graduate student enrolled in at least 6 semester hours or equivalent, as defined by the institution in which the student is enrolled.

*Full-time university students in their final year of a Bachelor’s Degree program may provisionally be approved into the CIA program and sit for the CIA exam parts before completing the education requirement. However, the CIA designation will not be awarded until the education requirement is met and supporting documentation to evidence such is submitted.

To apply for student discounts, please follow these steps:
Step 1: Make sure you have a profile in CCMS. If you do not have a profile in CCMS, create one.
Step 2: Update your CCMS profile and submit the required documentation to validate student status. Documents must be approved prior to any purchases for discounts to apply.

Get prepared

The Institute of Internal Auditors (IIA) has developed The IIA’s CIA Learning System to expand your internal audit knowledge and skills and prepare you for the Certified Internal Auditor® (CIA®) certification exam.

This interactive print and Web-based self-study program provides comprehensive and flexible training to CIA candidates worldwide. The learning system includes printed modules that correspond to the three parts of the CIA exam and covers the entire global CIA exam syllabus. The interactive software, also broken into the three exam parts, offers review and testing features along with additional resources and progress reports. Exam candidates in Norway can order The IIA’s CIA Learning System for NOK 4 800 (members) / NOK 5 500 (non-members) in our bookstore.

Read more about the learning system and try the demo for free at http://www.learncia.com/.

Sample CIA Exam Questions
The IIA provides a limited number of sample CIA exam questions (with answers) to give candidates an understanding of the types of questions that typically appear on the exam.

The IIA Certification Registry

The IIA Certification Registry is an up-to-date record of individuals who have earned an IIA certification and maintain it by reporting continuing professional education (CPE) to keep their credential active. All IIA active certification holders who choose to voluntarily opt-in will be included in the registry. The IIA Certification Registry allows you to provide evidence of your accomplishments and provides an opportunity for employers and recruiters to verify your IIA designations.

The IIA Standards require continuing professional education (CPE) of all internal auditors. The IIA’s Professional Certification Board requires all certification holders to complete and report CPE annually so their certifications remain in good standing. Individuals who do not meet the annual CPE requirement will not be included in The IIA Certification Registry nor can they claim the certification status.

Inclusion in the registry is voluntary and individuals can opt-in at the following points of time:

  • Upon completion of the certification program.
  • When the certification holder reports required CPE annually.
  • Submit a support case from CCMS and request to opt-in.

What information is included in The IIA Certification Registry?

The certification registry will only include the following information:

  • Certification holder’s first and last name
  • Certificate ID
  • Certification status
  • Country of residence

No personal contact information, such as email, physical address, or phone number, will be included in the registry. Inclusion in the registry is voluntary. If you have an active certification and choose not to be listed in the certification registry, your information will not be included.

How to Renew Your Certification

As an IIA certification holder, you are required to participate in a program of learning designed to sustain professional competency and to earn continuing professional education (CPE) hours annually to maintain an active certification.

The certification renewal year runs from January 1–December 31. CPE must be earned and attested to by December 31 each year. You do not need to wait until December 31 to renew your certification(s). Once you have completed all your CPE, renew your certification through the Certification Candidate Management System (CCMS).

Reporting is free for members of IIA Norway. For non-members the reporting fee is USD 120 – 240 depending on the certificate and status. Learn more HERE.

Annual Renewal Period

The number of annual CPE hours required varies depending on the certification held and whether the certified individual is practicing or nonpracticing.

  • CIA: 40 hours CPE for practicing and 20 CPE for nonpracticing
  • CRMA: 20 hours CPE for practicing and 10 for nonpracticing

Any surplus of CPE acquired during a calendar year may be used for the following calendar year reporting cycle (20 hours max for CIA and 10 hours for CRMA can be rolled over).

For newly certified individuals, the initial renewal period begins on the date of certification and ends 31. December of the following year. For example, an individual who obtains a new certification 20. February 2022 may begin earning CPE in 2022, but does not need to renew their certification until 31. December 2023.

For the steps on the certification renewal process, please select your certification status below:

Certification Renewal for Certified Individuals

As an active IIA certification holder, you are required to renew your certification(s) by December 31 of the current year.

  1. Log into CCMS.
  2. Select “Renew” for the certification you wish to Renew.
  3. Follow the onscreen instructions and select “Submit” when prompted.

Certification Renewal for Grace Status Certification Holders

Individuals whose certification is currently in a Grace status are required to complete the renewal for both the current period and the previous year. If a certification holder enters into grace status, the holder may no longer use their designation. They may begin using the designation again when their status is returned to active. One can be in a Grace status for 2 years.

  1. Log into CCMS.
  2. Select the “Renew” link for the program you wish to renew.
  3. If your program is in Grace Period, you will be prompted to select “Renew Prior Year” or “Renew Current and Prior Year.”
  4. Follow the onscreen instructions and select “Submit” when prompted.

Recertification for Revoked Certification Holders

Individuals with an IIA certification in a Revoked status have not renewed their certification for three consecutive prior years. To recertify, you are required to reapply, retake all necessary exams, and pay the associated fees. Recertification is only available for CIA and CRMA.  To begin the recertification process, follow the below steps.

  1. Log into CCMS.
  2. Select the “Recertify” link for the program you wish to restore to Active status.
  3. Follow the onscreen instructions and select “Submit” when prompted.
  4. You will be required to register for, and successfully completed all required exams.

Retired status

A designation must be in Active status to be moved to Retired status. You need to inform about your Retired status through CCMS. Individuals remaining in Retired status for more than two years will be required to recertify to restore their CIA or CRMA designation to an Active status.

CPE Audit

Each year, a percentage of certified individuals will be contacted by The IIA and required to submit a complete record of CPE for the previous reporting period as part of an ongoing audit process. If you are selected for an audit, you will receive an immediate notification with additional details.

What Counts as an Ethics Course?

The PCB has set forth an ethics component to be included in CPE requirements, with a minimum of two hours of ethics training each year. There is flexibility in fulfilling this obligation. An ethics course meeting the CPE requirements could cover a variety of topics within the broader concept of ethics, such as conflicts of interest, transparency, or ethical leadership. 

If you have any questions, please submit a case in CCMS.

Qualifying CPE Activities

The IIA expects certified individuals to maintain the high standards of the internal audit profession when selecting quality educational programs to fulfill their CPE requirements. It is the certified individual’s responsibility to ensure that their CPE hours conform to the guidelines established by the PCB.

Qualifying activities

  • Educational Programs
  • Passing examinations
  • Authoring or contributing to publications
  • Translating publications
  • Delivering oral presentations
  • Participating as a subject matter expert volunteer
  • Performing external quality assessments

The Annual Certification Renewal Policy explains in further details how much and how CPE’s are rewarded for the different categories.