Part 1: Essentials of Internal Auditing
- Foundations of Internal Auditing (15%)
- Independence and Objectivity (15%)
- Proficiency and Due Professional Care (18%)
- Quality Assurance and Improvement Program (7%)
- Governance, Risk Management, and Control (35%)
- Fraud Risks (10%)
- Managing the Internal Audit Activity (20%)
- Planning the Engagement (20%)
- Performing the Engagement (40%)
- Communicating Results and Monitoring Progress (20%)
- Business Acumen (35%)
- Information Security (25%)
- Information Technology (20%)
- Financial Management (20%)
Part 1 is 125 multiple-choice questions in hours, Parts 2 and 3 are each 100 multiple-choice questions in 2 hours.
CIA Exam Fees
There are three separate fees for taking the CIA exams, with prices depending on whether or not you are an IIA member.
- CIA Program Application Fee: $115 (member) or $230 (non-member)
- CIA Part 1 Exam Fee: $280 (member) or $395 (non-member)
- CIA Parts 2 or 3 Exam Fee: $230 (member) or $345 (non-member) per Part
The CIA Exams are offered year-round through Pearson VUE testing centers. Available dates may vary by country depending on local holidays.
Requirements to become CIA
- A Bachelor's Degree or equivalent OR seven years of verified internal auditing experience.
- Two years of professional experience in internal audit, which can be completed after passing the exam. Only one year is required for candidates with a master's degree.
- Passing Parts 1, 2, and 3 of the CIA exam.
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