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CERTIFIED INTERNAL AUDITOR

ACCA-Coaching As The IIA’s premier designation for more than 40 years, the CIA sets the standard for excellence within the profession. Earning the CIA is an important step toward demonstrating your core internal audit skills and knowledge.
ACCA-Coaching Why Become Certified ?
Internal auditors seek the Certified Internal Auditor certification to:
• Enhance credibility and respect.
• Sharpen skills and proficiencies.
• Increase advancement and earning potential.
• Demonstrate understanding and commitment.
ACCA-Coaching Why Pursue the CIA?

1. EARN MORE
2.BECOME A GO-TO EXPERT
3.STAND OUT FROM THE REST

ACCA-Coaching History and Government Requirement of Internal Auditors

The IIA launched in 1941 and solidified the internal audit practice as a profession.

The first CIA exam was conducted in 1974 and as of the end of 2021, there are over 178,000 CIAs.

What Is a Certified Internal Auditor?

Certified Fact:

As the only globally recognized certification for internal auditors, the Certified Internal Auditor (CIA) designation proves that you:

• Possess current knowledge of The IIA's International Professional Practices Framework (IPPF) and demonstrate appropriate use.

• Are able to perform an audit engagement in conformance with the International Standards for the Professional Practice of Internal Auditing.

• Understand organizational governance and can apply tools and techniques to evaluate risks and controls.

• Can apply the business, IT, and management acumen needed for internal auditing.    


Benefits Of Certified Internal Auditor

INCREASED CAREER OPPORTUNITIES:

The CIA certification is highly regarded by employers and can open up a range of new career opportunities for professionals in the internal auditing field.

ENHANCED CREDIBILITY:

Holding the CIA certification demonstrates a high level of expertise and professionalism, which can enhance a professional’s credibility with clients, colleagues, and other stakeholders.

EXPANDED KNOWLEDGE AND SKILLS:

The CIA certification program covers a range of topics related to internal auditing, including governance, risk management, and control, which can help professionals expand their knowledge and skills.

GREATER EARNING POTENTIAL:

The CIA certification can lead to higher salaries and compensation packages, as it demonstrates a high level of expertise and professionalism in the field.

GLOBAL RECOGNITION:

The CIA certification is recognized globally, which can provide opportunities for international work and travel. This can be particularly valuable for those looking to work in multinational corporations or organizations.



Program Requirements

Candidates in the CIA program agree to accept the conditions of the program, including eligibility requirements, exam confidentiality, Code of Ethics, and Continuing ProfessionalEducation (CPE), along with other conditions enacted by The IIA's Professional Certification Board (PCB). 

* High School Diploma, Associates Degree, GCE, A-Level or their equivalent

** Experience can be in any of the following: Internal Audit, Quality Assurance, Risk Management, Audit/Assessment/Disciplines, Compliance, External Audit, Internal Control. Two out of the five required years of experience must be within the past three years.



CIA - CERTIFIED INTERNAL AUDITOR

Entry Requirements:

To be approved into the CIA program, the candidate must either:

  • Hold a Bachelor’s degree or higher, or
  • Hold an active Internal Audit Practitioner designation, or
  • Possess five years of internal audit experience, or
  • Be an active student in your final year of college, or *

*Note: You are able to take the CIA exams, however, your certification will not be awarded until your degree is completed and all program requirements met.

 

Acceptable Documents:

  • Copy of your degree or official transcripts (If your name has changed since you earned your degree, you must also include your legal name change document.)
  • Letter from university confirming degree.
  • Letter from evaluation services confirming degree level.

CIA - CERTIFIED INTERNAL AUDITOR

Supporting Requirement Exemptions:

The Professional Certification Board (PCB) has approved work experience and education exemptions for Association of Chartered Certified Accountants (ACCA) qualified members and an education exemption for U.S. Certified Public Accountant (CPA) active license holders pursuing the CIA certification. The supporting requirement exemptions were granted by the PCB because the experience and education requirements for ACCA members and education requirements for U.S. CPAs meet and/or exceed these requirements for the CIA program.

y completing the appropriate fields indicated on the CIA application, candidates can be considered for these exemptions. CIA applications submitted by ACCA qualified members and U.S. CPA active license holders will be placed into a pending status while certification administrators verify memberships and licenses are active.

ACCA members, please click here to view more information regarding the work experience and education exemptions for the CIA program.

CIA - CERTIFIED INTERNAL AUDITOR

Work Experience:

Candidates may apply to the certification program and sit for exams prior to obtaining the required work experience. However, candidates will not be certified until unless the experience requirement is met within the program eligibility period. 

  • Internal Audit
  • Quality Assurance
  • Risk Management
  • Audit/Assessment/Disciplines
  • Compliance
  • External Audit
  • Internal Control

CIA - CERTIFIED INTERNAL AUDITOR

Exit Requirements:

CIA Exam

Once candidates have been accepted into the CIA program, they must pass all three CIA exam parts within the program eligibility period.




CIA SYLLABUS & PAPERS

 

 

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.

 

ACCESS PART 1 SYLLABUS

 

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.

 

ACCESS PART 2 SYLLABUS

 

Part 3 – 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 Three is designed to test candidates’ knowledge, skills, and abilities, particularly as they relate to these core business concepts.

 

ACCESS PART 3 SYLLABUS

 

CIA Exam Development and Scoring 

The CIA exam is developed following best practices with the support of experts and professionals. Learn more about the Exam Development Process and how exams are scored.

 

Exam Non-disclosure

The CIA exam is a non-disclosed examination, which means that current exam questions and answers will not be published or divulged.

NOTE: Exam topics and/or format are subject to change as approved by The IIA’s Professional Certification Board (PCB).