Certified Internal Auditor
The CIA is the only globally accepted designation for internal auditors and remains the standards by which individuals demonstrate their competence and professionalism in the internal audit field.
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Candidates in the CIA program agree to accept the conditions of the program, including eligibility requirements, exam confidentiality, Code of Ethics, and Continuing Professional Education (CPE), along with other conditions enacted by The IIA’s Professional Certification Board (PCB).
ENTRY REQUIREMENTS
EXIT REQUIREMENTS
EDUCATION
VALID GOVERNMENT ISSUED ID
CHARACTER REFERENCE
EXPERIENCE
3 EXAMS
EXPERIENCE
Master’s Degree (or equivalent)
X
X
Exit Requirement
X
1 year IA experience or equivalent**
Bachelor’s Degree (or equivalent)
X
X
Exit Requirement
X
2 years IA experience or equivalent**
Active Internal Audit Practitioner designation holder
X
X
Exit Requirement
X
5 years IA experience or equivalent**
Other Education*
X
X
5 years IA experience or equivalent**
X
** CIA candidates must complete 24 months of internal auditing experience or its equivalent. Equivalent experience can be obtained in any of the following fields:
• Internal Audit
• Quality Assurance
• Risk Management
• Audit/Assessment/Disciplines
• Compliance
• External Audit
• Internal Control
Character Reference
CIAs must exhibit the highest moral and professional character and abide by the IIA’s Code of Ethics. Candidates must submit a character reference from a responsible person such as a CIA, supervisor, manager, or educator. The Character Reference Form must accompany the Application Form.
Membership of IIA
Candidate must be an individual member of The Institute of Internal Auditors Malaysia.
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Please note all applications will be processed and submitted directly to the IIA Global via CCMS.
Prior to that, you are required to be an individual member of IIA Malaysia. Upon approval of your membership, you will receive a Global Account Number (GAN) to have access to the IIA Global CCMS to activate your CCMS account.
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The current CIA Application & Exam Registration fee as follows. The fee shown will be valid until 30th June 2024.
TYPE OF FEE
MEMBER
NON-MEMBER
REGISTRATION FEE
USD115
USD230
EXAMINATION FEE
PART 1
USD295
USD425
PART 2
USD265
USD395
PART 3
USD265
USD395
Effective 1 July 2024, the CIA Application & Exam Registration fee will be as follows:TYPE OF FEE
MEMBER
NON-MEMBER
REGISTRATION FEE
USD120
USD240
EXAMINATION FEE
PART 1
USD310
USD445
PART 2
USD280
USD415
PART 3
USD280
USD415
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Part 1 – Essentials of Internal Auditing
125 questions | 2.5 hours (150 minutes)
The CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes 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 one tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.
Domains:
Foundations of Internal
Auditing15%
Independence and Objectivity
15%
Proficiency and Due
Professional Care18%
Quality Assurance and
Improvement Program7%
Governance, Risk Management,
and Control35%
Fraud Risks
10%
Part 2 – Practice of Internal Auditing
100 questions | 2.0 hours (120 minutes)
The CIA exam Part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates’ knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.
Domains:
Managing The Internal Auditing
Activity20%
Planning The Engagement
20%
Performing The Engagement
40%
Communicating Engagement
Results and Monitoring Progress20%
Part 3 – Business Knowledge for Internal Auditing
100 questions | 2.0 hours (120 minutes)
The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part Three is designed to test candidates’ knowledge, skills, and abilities, particularly as they relate to these core business concepts.
Domains:
Business Acumen
35%
Information Security
25%
Information Technology
20%
Financial Management
20%
Examination Nondisclosure
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).
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A candidate’s registration for an examination part will be valid for 180 days from the date the registration is processed at IIA HQ, and the examination part fee is non-refundable
- Candidates can sit at PearsonVUE testing centres in almost any country, regardless of country of registration.
- Candidates who do not pass the examination must wait 30 days to retest.
- You are encouraged to schedule your exam as soon as possible.
- The earlier you schedule, the better your chances of reserving a date, time, and location that is convenient for you.
- After you have scheduled your exam, Pearson VUE will email you an appointment confirmation that includes information about the test center location you selected. If you do not receive an email from Pearson VUE stating that you are scheduled for an exam, contact Pearson VUE customer service immediately, as this may indicate that your appointment was not properly recorded.
- Once your exam appointment is confirmed, you are expected to be present with appropriate government-issued ID on the date of the exam. If you do not appear for your exam at your scheduled location on your scheduled date and time, your registration will be voided, a “No-Show” status will be marked in your record, and you will forfeit your exam registration fee and no refund will be provided. If a “No-Show” status is issued, you will need to complete a new exam registration with payment to schedule another test date.
- You may cancel or reschedule your confirmed exam appointment as needed during your exam window directly in CCMS or by contacting Pearson VUE. You may make changes up to 24 hours prior to your confirmed appointment. However, you will be charged a US $75 change fee (payable directly to Pearson VUE) each time you reschedule.
- You will receive an email from Pearson VUE confirming your changes. If you do not receive the email, contact Pearson VUE immediately to ensure that your appointment was properly recorded.