What is the format of the Certified Internal Auditor (CIA) exam?

Certified Internal Auditor Exam

A CIA candidate must pass an exam to become a certified internal auditor. The exam consists of three sections, totaling 6.5 hours and 325 multiple-choice questions.

CIA (Certified Internal Auditor) is a credential for accountants who perform internal audits and ensure organizational compliance to risk management as well as business continuity. Obtaining a CIA certification assists candidates in advancing their auditing profession and demonstrates their expertise for the organization’s reputational and financial growth. 

Certified Internal Auditor is a credential awarded given by the IIA (Institute of Internal Auditors) to candidates to pass the CIA exam and meet its eligibility criteria. However, to be thorough with the CIA exam preparation and pass the examination, a candidate must be aware of the certified internal auditor course format.

The Certified Internal Auditor Course comprises the following internal audit topics os auditing processes, control frameworks, documentation standards, engagement planning and procedures, fraud management & business controls., internal controls and risk management, IT and security systems & regulatory problems.

CIA Exam Format

The CIA exam is entirely computer-based, and it consists of 3 sections of MCQs (Multiple Choice Questions).

It includes three parts, each with its set syllabus that encompasses-

Part: 1 Internal Audit Basics

(125 questions, 2.5 hours)

The CIA exam Part 1 is closely aligned with The IIA’s International Professional Practices Framework (IPPF), with 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 1 assesses candidates’ knowledge, skills, and abilities about the International Standards for the Professional Practice of Internal Auditing, specifically the Attribute Standards (series 1000, 1100, 1200, and 1300) and Performance Standard 2100.

Part: 2 Internal Audit Practice

(100 questions, 2.0 hours)

Part 2 of the CIA test focuses on four domains: managing internal audit activity, organising the engagement, performing the engagement, and communicating engagement outcomes and progress. Part 2 assesses candidates’ knowledge, skills, and abilities, focusing on Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit methods.

Part: 3 Internal Audit Knowledge Elements

(100 questions, 2.0 hours)

Part 3 of the CIA exam comprises four domains: business acumen, information security, information technology, and financial management. This section is intended to assess the applicant’s knowledge, skills, and talents, particularly as they apply to these fundamental business ideas.

The CIA exam is fully computerized, allowing for its efficient implementation and administration at more than 900 Pearson VUE testing centers worldwide. Moreover, the CIA exam has no blackout dates or testing window which enables candidates to schedule their exam as per their flexibility. 

As soon as the candidate their exam at the testing center, they receive an unofficial scorecard on the computer and they do not have to wait for weeks to obtain the result, which can be leveraged for professional benefits right away.