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, character 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
Character Reference : Candidates must exhibit high moral and professional character and must submit a Character Reference signed by a CIA, CGAP, CCSA, CFSA, CRMA, QIAL, or the candidate’s supervisor. The character reference is completed electronically via the CCMS.
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.
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 revised 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.
Pricing
You pay by credit card when applying for the program or register for an exam. The pricing structure is as follows:
MEMBERS NON-MEMBERS Application Fee USD 115 USD 230 CIA Exam Fee Part 1 USD 295 USD 425 CIA Exam Fee Part 2 USD 265 USD 395 CIA Exam Fee Part 3 USD 265 USD 395
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.
Continuing Professional Education Requirements
Internal auditors are responsible for maintaining and updating their knowledge and skills related to improvements and current developments in internal auditing standards, procedures, and techniques. This document contains the mandatory Continuing Professional Education (CPE) requirements for Certified Internal Auditors (CIAs) and specifies the method of reporting by CIAs who wish to keep their designation in good standing.
CPE Reporting Requirements for CIAs
Certificate holders are required to self certify as to the completion of the required continuing education hours. It is the CIA’s responsibility to assure that the CPE hours claimed conform to the guidelines established by The IIA’s Professional Certification Board (PCB). Forms are submitted by CIAs on an annual basis and serve as signed statements that all applicable CPE requirements have been met.
CIAs must submit CPE reporting via CCMS. The reporting deadline is December 31st of each year. Reporting is free for members of IIA Norway. Non-members pay USD 100 by credit card when reporting.
Each CIA should maintain a copy of the CPE reporting form, along with all supporting documentation, for at least three years after the records no longer apply to filed CPE reports. Records must be made available to IIA Norway on request from global IIA. The records maintained by the CIA in support of the reporting form filed with IIA Norway should include, as appropriate, the following information:
a. Title of program and/or description of content.
b. Dates attended.
c. Location of course or program.
d. Contact hours of credit as recommended by the course sponsor.
e. A letter, certificate, or other written independent attestation of course completion.
f. Documentation supporting publications, oral presentations, and committee or other participation.
Practicing CIAs
A CIA who is performing internal auditing functions must complete a total of 40 hours of acceptable CPE every year.
Non-practicing CIAs
A CIA who is not performing internal auditing functions may change their certification status by notifying IIA Norway in writing. Non-practicing CIAs must complete a total of 20 hours of acceptable CPE every year. As long as their CPE requirements are met, non-practicing CIAs may use the CIA designation but may not practice internal auditing.
CIA Examination
Hours are awarded for the year in which the CIA certification is earned. (Candidates receive 40 hours in the year the certification is awarded and 40 hours in the subsequent year).
Retired CIAs
A CIA who is not performing internal auditing functions because of retirement may request retired status by notifying tIIA Norway in writing. Retired CIAs are not responsible for completing CPE requirements. Retired CIAs may use the CIA designation but may not practice internal auditing.
Inactive Status
A CIA is automatically placed in inactive status when the CIA fails to meet established CPE requirements. CIAs in the inactive status may not use the CIA designation. Any wrongful use of the CIA designation will be reported to The IIA’s Ethics Committee for disciplinary action.
Restoration to Active CIA Status
Candidates that are inactive for less than 12 months need to report CPE for the prior year. The number of hours required is equivalent to the reporting status (practicing or non-practicing). Candidates that are inactive for greater than 12 months fall under the reinstatement policy and are required to submit 80 hours of CPE. In addition, inactive CIAs will be required to pay the applicable reinstatement fee at the time of reporting.
Qualifying CPE Activities
It is anticipated that CIAs will maintain the high standards of the profession in selecting quality educational programs to fulfill the CPE requirements. The overriding consideration in determining whether a specific program is acceptable is that it shall be a formal program of learning which contributes directly to the professional competence of a CIA.
The following general subjects are acceptable as long as they meet other CPE program criteria:
1. Auditing and accounting.
2. Management and communication (oral and written).
3. Computer science.
4. Mathematics, statistics, and quantitative applications in business.
5. Economics.
6. Business law.
7. Specific business topics such as finance, production, marketing, and personnel.
8. Specialized industry areas such as government, banking, utilities, or oil and gas.
Activities other than those listed in this guidance may be deemed acceptable if the CIA can demonstrate that they contribute to professional competence. Substantiating that a particular activity qualifies as acceptable and meets the requirements is the responsibility of the CIA.
CPE credit will be awarded for whole hours only with a minimum of 50 minutes constituting 1 hour. As an example, 100 minutes of continuous instruction would count for 2 hours; however, more than 50 minutes but less than 100 minutes of continuous instruction would count for only 1 hour. Only class contact or acceptable self-study hours are allowable. For continuous conferences and conventions when individual segments are less than 50 minutes, the sum of the segments should be considered one total program. For example, five 30-minute presentations would equal 150 minutes and should be counted as 3 contact hours.
CIA Examination
80 CPE hours are awarded for the year in which the CIA examination is passed (40 hours in the year the examination is passed and 40 hours in the subsequent year).
Education
A maximum of 40 CPE hours may be awarded in the education category for each year. Educational activities include:
1. Professional education and development programs, such as seminars and conferences, provided by national, state and local auditing, and accounting organizations.
2. Technical sessions at meetings of national, state and local auditing, accounting organizations and chapters.
3. Formal in-house training programs.
4. Programs of other sponsors (industrial, professional societies, etc.).
5. College or university courses passed (credit and non-credit courses), except for those courses which a CIA must take in order to meet the CIA examination requirement of a bachelor’s degree or its equivalent.
Fifteen hours of CPE credit are awarded for each semester hour of college/university credit earned; ten hours of CPE credit are awarded for each quarter hour of college/university credit earned.
6. Other certification examinations passed.
– A maximum of 40 hours may be awarded in the year passed.
-10 CPE hours are awarded for passing each part of another accounting or auditing examination (for example, the CPA or CA examination).
– The Institute from which you have obtained your certification training from, should be contacted for information concerning the number of CPE hours awarded for the successful completion of their examination.
7. Formal correspondence and self-study programs relevant to internal auditing that include evidence of completion.
Publications
A maximum of 25 hours may be awarded in the publications category for each year. Generally, one full journal page of single-spaced print is equal to 2 hours of CPE credit, with the following limits on one publication:
– Books – 25 hours
– Articles – 15 hours
– Research papers – 15 hours.
Contributions to publications should pertain to internal auditing or disciplines related to the Common Body of Knowledge. Published articles or books not related directly to internal auditing are acceptable if CIAs are able to demonstrate that these activities contribute to their professional audit proficiency.
Translations
A maximum of 10 hours may be awarded in the publications category each year. Generally one full journal page of single-spaced print is equal to two hours of CPE credit, with the following limits on one translation:
– Books: 25 hours
– Articles: 15 hours
– Research papers: 15 hours
Translations of publications should pertain to certification domains or disciplines related to the Common Body of Knowledge, and/or the specialty examination topic outlines. Translations of published articles or books not related directly to internal auditing are acceptable if the certified individual is able to demonstrate that these activities contribute to their professional audit proficiency.
Oral Presentations
A maximum of 25 CPE hours may be awarded in the oral presentations category for each year.
– The hours reported for the first presentation will be based on the presentation time, plus credit for preparation time equivalent to three times the presentation time.
– Subsequent presentations of the same material may be reported as presentation time only, up to a maximum of 10 CPE hours in each two-year period.
Participation
A maximum of 15 CPE hours may be awarded in the participation category each year for:
– Participation as an officer or committee member in a professional industry organization related to internal auditing. One CPE hour for each hour of qualifying participation will be awarded.
External Quality Assessments
A maximum of 20 CPE hours may be awarded each year in the category of external quality assurance review activities. One CPE hour will be awarded for each hour spent on site, with the following limits on any one quality assurance review activity:
1 .Independent (external) validation of an internal audit activity’s self-assessment (as defined in the IPPF): maximum of five CPE hours per review.
2. One-week external quality assurance review: maximum of 10 hours per review.
3. Two-week external quality assurance review: maximum of 20 hours.
No CPE hours will be awarded for activities such as preparation time and writing the report.
Audit
On a test basis, The IIA will verify the records of CIAs and/or course sponsors in a manner deemed appropriate to determine compliance with the requirements set forth in this guidance. The potential penalty for submitting false information will be determined in accordance with the administrative directive, Disciplinary Policies and Procedures.