International Standards or the Proessional Practice o Internal Auditing.
The CIA exam is oered in our parts, each consisting o 100 multiple-choice questions.
The Internal Audit Activity’s Role in Governance, Risk, and Control –
Topics tested include aspects of The IIA’s
International Proessional Practices Framework
,responsibilities of the internal audit activity, independence and objectivity, governance
Conducting the Internal Audit Engagement –
Topics tested include steps for
or operational), fraud elements, audit engagement tools, audit documentation andreporting, and follow-up procedures.
Business Analysis and Inormation Technology –
Topics tested include business
managerial accounting, regulatory and economic impacts on business, and informationtechnology concepts.
Business Management Skills –
Topics tested include strategic decision-making,competitive analysis and strategies, product and industry life cycles, managing in aglobal business environment, organizational behavior, team building, negotiation,and leadership skills.
* Candidates with certain approved certifcations may apply or credit or Part 4 o the CIA exam, based on their areao specialization, rather than testing on the general business concepts in Part 4. No other parts may be waived.
ELIGIBILITY AND CERTIFICATION REQUIREMENTS
CIA recipients represent the elite members of the internal audit profession. Therefore, the following requirements
an accredited college-level institution.
and must agree to abide by The IIA’s Code of Ethics.
current developments in the internal audit profession through continuing professional education requirements.