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Certified Internal Auditor (CIA)

Start Date:
To be confirmed
6 months
QAR 7800
1. Education Requirement
• CIA candidates must hold a bachelor›s degree (or higher degree) or its educational equivalent from an accredited college-level institution.
• Applicants must meet the education requirement before their CIA application can be approved and before they can register and sit for any CIA exam parts.
• Certain international professional designations (such as Chartered Accountant) may be accepted as equivalent to a bachelor’s degree. Professional work experience will not substitute for an appropriate degree.
• Applicants who do not have a bachelor’s (or higher) degree but believe that their educational achievements or professional designations qualify as equivalents to a bachelor’s (or higher) degree must choose “Other” in the Education section of the CIA application and provide specific information in the space provided, as well as submitting required documentation. Information submitted should be sufficiently detailed to enable the Board of Regents to determine equivalence. Documentation of educational achievements should clearly indicate that the education is equivalent to a bachelor’s degree; in rare instances, the Board of Regents may also review education requests from candidates who
have completed more than 90% of the academic requirements needed for a degree at an accredited college-level institution.
• Full-time university students who are in their senior (final) year may enter the CIA programme and sit for CIA exam parts before completing their education requirement. However, they must:
• Complete the special “CIA Application -Student/Professor” in the IIA CCMS
• Submit a Full-Time Student Status Form (available soon on the IIA Web site)
• Complete the education requirement before they can be certified
2. Experience Requirement
• CIA candidates must obtain a minimum of 24 months of internal auditing experience or its equivalent.
• Candidates may apply to the CIA programme and sit for the CIA exam prior to satisfying the professional experience
requirement, but will not be certified until all programme requirements have been met.
• Acceptable equivalent experience includes experience in audit/assessment disciplines, external auditing, quality
assurance, compliance, and internal control.
• A master›s degree or work experience in related business professions (such as accounting, law or finance) can be
substituted for 12 of the required 24 months of professional internal auditing experience.
Required Documentation
• A completed, signed Experience Verification Form is required. This document should be submitted upon full completion
of the experience requirement.
3. Professional Conduct
To be eligible for CIA Certification, an applicant must exhibit high moral and professional character and agree to abide by
The IIA Code of Ethics.
Character Reference
• CIA candidates must submit a Character Reference Form completed by an IIA-certified individual (CIA, CCSA, CGAP, or CFSA), the candidate’s supervisor, or the candidate’s professor. This document should be faxed or e-mailed immediately following completion of the CIA application.
• Candidates may apply to the CIA programme and sit for the CIA exam prior to submitting the Character Reference Form, but will not be certified until all programme requirements have been met.
Code of Ethics
CIAs and CIA candidates are expected to display exemplary professional behaviour and judgement and must agree to abide
by the Code of Ethics established by the IIA. Agreement is a required part of the CIA application process and is attested to on
the CIA Application.
4. Examination
The Certified Internal Auditor® (CIA®) exam tests a candidate›s knowledge of current internal auditing practices and understanding of internal audit issues, risks and controls.
The CIA® exam is offered in three parts, each part consisting of 100 multiple-choice questions. Candidates are given 2 hours and 45 minutes to complete each exam part. The CIA® exam is available through computer-based testing (CBT), allowing you to test year-round at more than 500 locations worldwide.
Parts I, II, and III are considered the core global syllabus of the CIA® exam - offering a strong focus on corporate governance and risk issues and exhibiting alignment with The IIA›s Professional Practices Framework. Part IV of the CIA® exam is designed for modification for regional and audit specialization testing. Hence, The IIA offers Professional Recognition Credit for Part IV (PRC-IV) for qualified professional certifications.
5. Required Documentation
• Applicants must indicate their highest level of education on their CIA application.
• Proof of education (copy of degree or transcripts) is required. This document should be faxed or e-mailed (along with a cover sheet indicating the candidate’s ID number) immediately following completion of the CIA application.
• Candidates may be accepted into the CIA programme based on the information that they provide about their education on the CIA application but documentation is still required.
• Applicants must provide accurate information on the CIA application. If a candidate’s submitted documentation does not support the information that was provided on the CIA application, the candidate can face review and censure by The IIA’s International Ethics Committee, including but not limited to removal from the CIA programme and revocation of CIA exam parts or certification.

Part 1 – Internal Audit Basics
125 questions | 2.5 Hours (150 minutes)
The new CIA exam Part 1 topics tested include;
• Aspects of mandatory guidance from the IPPF
• Internal control and risk concepts as well as tools and techniques for conducting internal audit engagements.
• Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level

Part 2 – Internal Audit Practice
100 questions | 2.0 Hours (120 minutes)
The new CIA exam Part 2 topics tested include:
• Managing the internal audit function via the strategic and operational role of internal audit and establishing a riskbased plan
• The steps to manage individual engagements (planning, supervision, communicating results, and monitoring outcomes)
• Fraud risks and controls.
• Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level

Part 3 – Internal Audit Knowledge Elements
100 questions | 2.0 Hours (120 minutes)
The new CIA exam Part 3 topics tested include:
• Governance and business ethics; risk management
• Organizational structure, including business processes and risks
• Communication; management and leadership principles
• Information technology and business continuity; financial management
• The global business environment.
• Note: All items in this section of the syllabus will be tested at the Awareness knowledge level

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