Eligibility Requirements

Educational Requirement: Bachelor of Commerce with Honours in Accounting, Certified Internal Auditor designation, Certified Public Accountant designation, or Certified Fraud Examination Certificate. Documentation of education is required, such as diplomas, transcripts, or evaluation service letters. Moral and Character Certificate: Candidates must demonstrate excellent moral and professional integrity. A character reference form must be signed by a candidate’s supervisor, a CGAP, CCSA, CRMA, CFSA, or CIA and submitted for review. Work Experience: All CIA candidates must accumulate and substantiate the necessary professional work experience in internal auditing. Documentation of experience is essential for CIA certification, with the specific requirements varying based on the candidate’s level of education.

Examination Overview

The CIA exam is rigorous and comprises three sections:

Part 1: The Essentials of Internal Auditing:  Covers fundamental internal auditing topics, including independence, objectivity, proficiency, quality assurance, governance, risk management, control, and fraud risk.

Part 2: Internal Auditing Practice: Assesses knowledge, abilities, and skills relevant to managing internal audit activities, engagement organization, execution, reporting, and progress tracking.

Part 3: Business Knowledge for Internal Auditing: Evaluates business acumen, information security, technology, financial management knowledge, skills, and competencies.