The comprehensive exam covers current internal auditing practices; internal audit issues, risks, and controls; and five Standards-focused syllabus domains. Interactive study materials, which are included in the application fee, help ensure candidates are comfortable with their knowledge when they sit for the 2-hour, 100-multiple-choice-question exam.
Onsite testing is available at the many Pearson VUE test centers around the world.
Candidates will have two years to finish the Internal Audit Practitioner program from the date they are approved into the program. Individuals with active Internal Audit Practitioner designations can apply for the CIA program without the required education and/or experience, Bachelor’s degree, or Master’s degree.
With an active Internal Audit Practitioner designation you can apply for the CIA program. You will have three years to enroll in the CIA program using your active Internal Audit Practitioner designation as an entry requirement. If your Internal Audit Practitioner designation is no longer active, you will have to either meet the CIA program educational requirements or meet the 5 years of experience requirement to enter the CIA program. Visit the CIA Eligibility Requirements webpage for more information.
5 Domains, 23 Objectives 100 questions (all are tested at basic level), 2 hours seat time
| Syllabus Topics | Domain % | |
|---|---|---|
| I. Internal Audit Attributes (IIA Standard 1000, 1100, 1200) | 20% | |
| 1 | Recognize the elements of The IIA’s International Professional Practices Framework (IPPF) | |
| 2 | Explain the difference between assurance and consulting services provided by the internal audit activity | |
| 3 | Define internal audit activity independence and an individual internal auditor's objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity | |
| 4 | Describe the knowledge and competencies that an internal auditor needs to possess to perform his/her individual responsibilities | |
| 5 | Define due professional care and illustrate an individual internal auditor's competency through continuing professional development | |
| II. Nature of Work (IIA Standard 2100) | 20% | |
| 1 | Define fundamental concepts of risk and the effectiveness of risk management within processes and functions | |
| 2 | Describe internal control concepts, types of controls, and globally accepted internal control frameworks | |
| 3 | Identify the effectiveness and eficiency of internal controls | |
| 4 | Recognize fraud risks, types of frauds, the potential for occurrence of fraud (i.e., red flags, etc.) and determine whether fraud risks require special consideration when conducting an engagement | |
| III. Engagement Planning (IIA Standard 2200) | 23% | |
| 1 | Identify relevant information (review previous audit reports and data, conduct walk-throughs and interviews, perform observations, etc.) as part of a preliminary survey of the engagement area | |
| 2 | Define engagement objectives, evaluation criteria, and the scope of the engagement to assure identification of key risks and controls | |
| 3 | Describe checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area | |
| 4 | Identify a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors | |
| 5 | Recognize engagement procedures and the engagement work program including level of resources needed | |
| IV. Engagement Work (IIA Standard 2300) | 25% | |
| 1 | Recognize the relevance, suficiency, and reliability of evidence for workpapers and documentation to support conclusions and engagement results | |
| 2 | Recognize the risk implications and relevant controls of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.) | |
| 3 | Describe computerized audit tools and techniques (data mining and extraction, continuous monitoring, automated workpapers, embedded audit modules, etc.) | |
| 4 | Identify appropriate analytical approaches and process mapping techniques (process identification, workflow analysis, process map generation and analysis, spaghetti maps, RACI diagrams, etc.) | |
| 5 | Identify appropriate sampling (random, judgment, discovery, etc.) and statistical analysis techniques | |
| 6 | Differentiate common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) and financial analysis (horizontal and vertical analysis and ratios related to activity, profitability, liquidity, leverage, etc.) | |
| V. Engagement Communication (IIA Standard 2400) | 12% | |
| 1 | Recognize communication quality (accurate, objective, clear, concise, constructive, complete, and timely) and elements (objectives, scope, conclusions, recommendations, and action plan) | |
| 2 | Discuss recommendations to enhance and protect organizational value | |
| 3 | Describe engagement communication (preliminary, interim reporting, conclusions) with appropriate parties |
To ensure all individuals can start the internal audit professional development journey, The IIA has revised work requirements for candidates to the Internal Audit Practitioner program. Candidates must meet the eligibility requirements for character and identification. Before a candidate application can be approved, all documentation (character reference and identification) must be received and approved by The IIA’s Certification staff.
Candidates must exhibit high moral and professional character and must submit a Character Reference signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate’s supervisor.
Candidates must provide proof of identification in the form of a copy of the candidate’s official passport or national identity card. These must indicate current status; expired documents will not be accepted.
The program application and registration fees may differ per candidate and location, but as a standard are as follows:
Visit the Pricing Structure web page to review program application and registration fees. To learn more about program eligibility and pricing, please visit the Internal Audit Practitioner FAQ. Register for the Internal Audit Practitioner program through CCMS today!
| Membership Fee Structure | ||
|---|---|---|
| Annual Membership Fee | Entrance Fee (One Time) | |
| Professional | INR 4,500 | INR 2,000 |
| Student | INR 2,500 | INR 500 |
| GST 18% will be extra | ||
Detailed syllabus :
https://www.theiia.org/globalassets/site/certifications/internal-audit-practitioner/2025-cia-part-1--syllabus.pdfThe program application and registration fees may differ per candidate and location, but as a standard are as follows:
https://na.theiia.org/certification/cia-certification/Pages/Internal-Audit-Practitioner.aspx
To support students as well as new and rotational auditors on their journey into internal auditing, The IIA is pleased to announce the revised education and employment requirements of the Internal Audit Practitioner program. The Internal Audit Practitioner designation is a great way to demonstrate internal audit aptitude.
The changes to the overall program open a new pathway to the Certified Internal Auditor® (CIA®) designation, the globally recognized certification for internal audit practitioners around the world.
If you are a student, graduating with the Internal Audit Practitioner designation reflects your commitment to entering the profession with the fundamental knowledge needed to begin contributing immediately. If you are beginning your internal auditing career journey, obtaining this designation allows you to make a statement about your knowledge and aptitude as you progress through the CIA program. If you are navigating through a rotational role, earning the Internal Audit Practitioner designation proves you have the foundational knowledge of the International Standards for the Professional Practice of Internal Auditing you will need to make the most of your experience. If you manage an internal audit activity, the designation helps to demonstrate that your internal auditors are well-versed in internal audit basics and establishes a common foundation of skills and knowledge related to internal audit best practices.
The updated exam assesses a candidate’s fundamental knowledge of current internal auditing practices and understanding of internal audit issues, risks, and controls. The Internal Audit Practitioner designation demonstrates that the holder possesses internal audit aptitude and foundational knowledge of the International Standards for the Professional Practice of Internal Auditing.
Candidates will have two years to complete the Internal Audit Practitioner program from the date they are approved into the program. Individuals with active Internal Audit Practitioner designations can apply for the CIA program, as well as be listed on The IIA Certification Registry.
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