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IIA Global Headquarters would like to notify you of impending changes to the Certified Internal Auditor® (CIA®) program scheduled for 2013.
As the result of findings from a Job Analysis Study (JAS) for the CIA program conducted in 2011, the Professional Certifications Board (PCB) and the Board of Directors of The IIA have approved two key changes to the program. The JAS determined that the body of knowledge related to the profession of internal auditing has changed since the last exam content update in 2004, and therefore needs to be adjusted to reflect those changes.
The first change will impact the exam structure, reducing the program from four to three exam parts. With the reduction in parts, The IIA will be eliminating the recognition credit provision previously applicable to Part 4. The final change consists of a realignment of the exam content outline and question count for each part. Below is a brief overview of the new outline:
Part 1 Exam: Internal Auditing Basics Duration: 2.5 hours Question Count: 125 |
Part 2 Exam: Internal Audit Practice Duration: 2.0 hours Question Count: 100 |
Part 3 Exam: Internal Audit Knowledge Elements Duration: 2.0 hours Question Count: 100 |
Topical focus areas include: • IIA Mandatory Guidance • Internal Control and Risk • Tools and Techniques for Conducting the Audit Engagement |
Topical focus areas include: • Managing the Internal Audit Function • Managing Individual Engagements • Fraud Risks and Controls |
Topical focus areas include: • Governance • Risk Management • Organizational Structure and Business Processes • Communication • Leadership • IT/Business Continuity • Financial Management • Global Business Environment |
The new content and three-part exam structure are scheduled to be implemented by mid-2013. The IIA is currently working to finalize the transition process for those who are currently in the CIA program and do not complete the program prior to the implementation of the new structure. Additional details related to the transition process can be found in the documents below.
CIA 2013 Exam Syllabus
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 unless otherwise indicated below.
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 risk-based plan; the steps to manage individual engagements (planning, supervision, communicating results, and monitoring outcomes); as well as fraud risks and controls. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
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; and the global business environment. Note: All items in this section of the syllabus will be tested at the Awareness knowledge level unless otherwise indicated below.
Download the CIA Four-part to Three-part Exam Content Map
CIA Reference Resources
Download the PDF below for a list of references that encompass the body of knowledge for the CIA exam.
Transition Plan for CIA Candidates Who Have Not Yet Passed All Exam Parts
The Professional Certifications Board (PCB) has announced the transition plan for the CIA exam. The charts below explain the timeline of when you can register and take the new exam and how exams successfully completed under the four-part exam structure will be considered in the new three-part exam structure. (Note: The suggested dates pertain to the English version of the new three-part exam.)
Language | Three-part Exam Available |
Three-part Registration Begins |
Four-part Registration Ends |
Four-part  Exam Ends |
---|---|---|---|---|
English | 1-July-2013 | 1-May-2013 | 30-June-2013 | 31-December-2013 |
French, German, Korean, Spanish | 1-October-2013 | 1-August-2013 | 30-September-2013 | 31-March-2014 |
Arabic, Chinese, Czech, Hebrew, Indonesian, Italian, Japanese, Polish, Portuguese, Russian, Thai, Turkish | 1-January-2014 | 1-November-2013 | 31-December-2013 | 30-June-2014 |
If you have not yet registered for or passed an exam here is some information to consider during the transition phase of the CIA exam. We would like to provide you with some insight and clarity about the transition plan so that you can continue your progress toward achieving the only globally accepted internal audit credential — the CIA.
Since you have not yet taken or passed an exam part, you’re in a great position to get started today! Under the transition plan,Parts 1 and 2 in the current four-part format qualifies as Parts 1 and 2 in the new three-part format. By registering and sitting for Parts 1 and 2 prior to the launch of the new exam format, you set yourself on a solid course toward becoming a CIA. You give yourself the flexibility and opportunity to earn your CIA in either format, on a schedule that works best for you.
What Steps Should You Consider?
Because you have yet to take any exam parts, the answer is as easy as 1-2-3.
STEP ONE | STEP TWO | STEP THREE |
---|---|---|
Commit yourself to a date to complete your CIA. | Choose a preparation or study program. The IIARF Bookstore has many to choose from. | Register for an exam. Part 1 or Part 2 of the four-part exam will be recognized under the new three-part exam format. Either of these exams would be a great place to start! |
If you have passed some parts, see the chart below or click here and enter your parts
in the Transition Planning Tool to get advice on how the transition affects you.
Before the transition, if you have completed: |
Under the new structure, it will count as: |
Additionally, you will need to complete for that requirement or part: |
---|---|---|
Application | Application | Nothing |
Part 1 | Part 1 | Nothing |
Part 2 | Part 2 | Nothing |
Part 3 (without Part 4) | Part 3 | One of three options (within six months of conversion): |
Part 4 (without Part 3) | Nothing | New Part 3 |
Both Part 3 and Part 4 | Part 3 | Nothing |
Experience Form | Experience Form | Nothing |
Character Reference | Character Reference | Nothing |
Education Verification | Education Verification | Nothing |
CIA Four-part to Three-part Exam Content Map
Exam Fees
Member | Non-member | |
---|---|---|
Application Fee |
US $100
|
US $200 |
CIA® Exam Part Fee, Three-part Exam, Part 1 only | US $250 | US $350 |
CIA® Exam Part Fee, Three-part Exam, Part 2 only | US $200 | US $300 |
CIA® Exam Part Fee, Three-part Exam, Part 3 only | US $200 | US $300 |