Certified Internal Auditor Exam - About

The Certified Internal Auditor Exam is governed and administered by The Institute of Internal Auditors.  The CIA Exam is given twice per year during the months of May and November.   Candidates are allowed to take individual exam parts in any order.  The requirements for the Certified Internal Auditor exam include educational, character , experience, and ethics components.

Exam Format

The Certified Internal Auditor Exam Sections are divided into 4 parts as follows:

Part I: The Internal Audit Activity’s Role in Governance, Risk, and Control.
Format: 125 multiple-choice questions.
A.) Comply with the IIA’s Attribute Standards (15-25%)
B.) Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity (15-25%)
C.) Understand the Internal Audit Activity’s Role in Organizational Governance (10-20%)
D.) Perform Other Internal Audit Roles and Responsibilities (0-10%)
E.) Governance, Risk, and Control Knowledge Elements (15-25%)
F.) Plan Engagements (15-25%)

Part II: Conducting the Internal Audit Engagement
Format: 125 multiple-choice questions
A.) Conduct Engagements (25-35%)
B.) Conduct Specific Engagements (25-35%)
C.) Monitor Engagement Outcomes (5-15%)
D.) Fraud Knowledge Elements (5-15%)
E.) Engagement Tools (15-25%)

Part III: Business Analysis and Information Technology
Format: 125 multiple-choice questions
A.) Business Processes (15-25%)
B.) Financial Accounting and Finance (15-25%)
C.) Managerial Accounting (10-20%)
D.) Regulatory, Legal, and Economics (5-15%)
E.) Information Technology (30-40%)

Part IV: Business Management Skills
Format: 125 multiple-choice questions
A.) Strategic Management (20-30%)
B.) Global Business Environments (15-25%)
C.) Organizational Behavior (15-25%)
D.) Management Skills (20-30%)
E.) Negotiating (5-15%)

Additional information on the Certified Internal Auditor exam can be found on the website of The Institute Internal Auditors located  at: http://www.theia.org