The IIA’s Global Internal Audit Standards, effective in January 2025, guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. The updated CIA® exam syllabi, and the exam content that is covered by the syllabi, are designed for alignment with
the Global Internal Audit Standards.
CIA PART 1 – INTERNAL AUDIT FUNDAMENTALS
125 questions | 2.5 hours (150 minutes)
Domains:
Foundations of Internal
Auditing
|
35%
|
Ethics and
Professionalism
|
20%
|
Governance, Risk Management,
and Control
|
30%
|
Fraud Risks
|
15%
|
CIA PART 2 – INTERNAL AUDIT ENGAGEMENTS
100 questions | 2.0 hours (120 minutes)
Domains:
Engagement Planning
|
50%
|
Information Gathering,
Analysis, and Evaluation
|
40%
|
Engagement Supervision and
Communication
|
10%
|
CIA PART 3 – INTERNAL AUDIT FUNCTION
100 questions | 2.0 hours (120 minutes)
Domains:
Internal Audit Operations
|
25%
|
Internal Audit Plan
|
15%
|
Quality of the Internal Audit Function
|
15%
|
Engagement Results and Monitoring
|
45%
|
Examination Non-disclosure
The CIA exam is a non-disclosed examination, which means that current exam questions and answers will not be published or divulged.
NOTE: Exam topics and/or format are subject to change as approved by The IIA’s Professional Certification Board (PCB).