CIA — Certified Internal Auditor

Certified Internal Auditor (CIA)

CIA (Certified Internal Auditor) is an international qualification in internal auditing awarded by The Institute of Internal Auditors (IIA). CIA certificates have been awarded since 1973 and are regarded as a benchmark of professional competence in internal audit.

The exam can be taken in several languages, including Russian. HSE IPAA provides exam preparation; the exam itself is administered and the certificate is awarded by the IIA.

The CIA qualification opens up new career opportunities and supports advancement within an organization. It is valuable for heads of internal audit, audit managers, risk managers, internal control specialists, and students of accounting, finance and business programs.

Exam format

The exam is delivered as computer-based testing at accredited test centers worldwide, so candidates can choose the date and location themselves. During the course, participants work with sample exam questions.

In addition to the CIA, the IIA offers other audit-related professional certifications, such as the CRMA (Certification in Risk Management Assurance).

Candidate requirements

The IIA sets requirements for candidates' education, professional character and work experience:

• Education. A university degree is generally required. Candidates without one may be admitted by the IIA if they have extensive internal audit experience.
• Work experience. To receive the certificate, candidates must demonstrate practical experience in internal auditing or related fields; a master's degree can partly substitute for it.
• Professional character. The candidate confirms compliance with the IIA's ethical requirements and provides a reference from a supervisor or another internal audit professional.

The IIA updates its eligibility criteria from time to time, so check them on the institute's official website before registering.

How to prepare for the exam

No mandatory training course is required to take the CIA exam: candidates can prepare on their own using IIA study materials and practice tests. However, the exam is extensive and demanding, so many candidates choose an instructor-led preparation course that helps them build a study plan, work through difficult topics and practice the question format.

The CIA exam consists of three parts:

• Part 1 "Essentials of Internal Auditing";
• Part 2 "Practice of Internal Auditing";
• Part 3 "Business Knowledge for Internal Auditing".

Part 1 tests knowledge of the international standards for internal auditing, the concepts of internal control, risk management and corporate governance, the role of internal audit in an organization, and the planning and preparation of audit engagements.

Part 2 covers the methodology for performing internal audit and other engagements, audit tools and techniques, and fraud prevention.

Part 3 covers business processes, finance and financial accounting, managerial accounting, legal regulation and information technology.

Number of questions and testing time

* Total seat time is slightly longer, as it includes a brief tutorial before the test and a short survey afterward.

Scoring

The set of questions varies from one exam to the next, but the topics stay the same. To pass a part of the exam, a candidate must score 600 on the IIA scale, which corresponds to roughly 75% correct answers.

Exam fees and registration

Fees for program registration and for each exam part are set by the IIA and paid by the candidate separately from the course. Fees are lower for institute members. Current rates are published on the IIA's official website.

To choose an exam date, the candidate registers for the CIA program, receives confirmation from the IIA and instructions for booking a test center. The earlier you register, the more date and time options you have. The registration procedure may change and can vary by country.

Study materials

Dedicated English-language study guides are available, such as Gleim CIA Review, Lambers CIA Review, CIA Review (S. Rao Vallabhaneni) and Wiley CIA Exam Review, as well as computer-based practice software.

FAQ on computer-based testing

When can I retake a part after an unsuccessful attempt?

Any part can be retaken no earlier than 90 days later.

What skills do I need for a computer-based test?

You only need to be comfortable using a keyboard, a mouse and the built-in calculator. Before the test, the candidate receives a brief tutorial, which can also be reviewed in advance.

Can I go back to previous questions?

Yes. During the test you can answer questions in any order, change your answers and flag questions for review. Once the allotted time is over, no changes are possible.

Can I take several parts in the same period?

Yes, the parts can be taken in any order and within the same period, but any part can be retaken no earlier than 90 days later.

See upcoming groups in the /schedule section and other programs for auditors in the /programs section.