Certified Internal Auditor credential artwork

Certified Internal Auditor (CIA) Exam Guide

Validates knowledge of internal audit fundamentals, ethics, engagement planning and performance, and managing the internal audit function.

The CIA is three separate multiple-choice exams. Part 1 covers internal audit foundations, ethics, governance and fraud risk; Part 2 covers planning and performing engagements; Part 3 covers managing the internal audit function. Questions are mostly situational, so study the Global Internal Audit Standards until you can apply them, not just recall them.

Understand the exam

Syllabus

The rows are the three exam parts, each with its own syllabus and weights.

Part 1Internal audit fundamentals
  1. Section AFoundations of internal auditing (35%)
  2. Section BEthics and professionalism (20%)
  3. Section CGovernance, risk management, and control (30%)
  4. Section DFraud risks (15%)

Example scenario: The chief audit executive reports to the CFO, who also approves the audit budget. Which independence concerns should the board consider?

Full syllabus

Part 2Internal audit engagement
  1. Section AEngagement planning (50%)
  2. Section BInformation gathering, analysis, and evaluation (40%)
  3. Section CEngagement supervision and communication (10%)

Example scenario: A new engagement covers vendor onboarding after a payment fraud elsewhere in the industry. Which risks and controls would you put in scope first?

Full syllabus

Part 3Internal audit function
  1. Section AInternal audit operations (25%)
  2. Section BInternal audit plan (15%)
  3. Section CQuality of the internal audit function (15%)
  4. Section DEngagement results and monitoring (45%)

Example scenario: Management accepts a finding but its action plan date has passed twice. What should the chief audit executive do next?

Full syllabus

CIA exam syllabus · 2025 syllabus

Format

Questions
125 (Part 1)
Duration
2h 30m (Part 1)
Passing score
600 / 750
Delivery
Test centre
Languages
English, Arabic, Chinese (Simplified), Chinese (Traditional), French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese

Question types

Multiple choice. Choose the one correct answer from four options.

CertUp example

Which situation most clearly impairs the independence of the internal audit function?

  1. The chief audit executive reports functionally to the board and administratively to the CEO
  2. Internal audit presents its results directly to the board
  3. The board reviews the chief audit executive's performance each year
  4. The audit plan must be approved by the CFO before it goes to the board
Show answer

The audit plan must be approved by the CFO before it goes to the board. Management approval of the plan lets the people being audited shape its scope, so the plan should go to the board for approval.

Eligibility and booking

Entry requirements and certification requirements

Degree or IAP to enter the program

Required

Apply with proof of education and a government-issued photo ID.

DegreeBachelor's or master's degree, or the equivalent
No degreeEarn the Internal Audit Practitioner (IAP) by passing the Part 1 exam; an active IAP waives CIA Part 1
US CPAAn active US CPA license replaces the education proof

1 to 5 years of internal audit experience

Required

Internal audit, quality assurance, risk management, compliance, external audit and internal control work all count.

Master's degree1 year
Bachelor's degree2 years
IAP route5 years, with 2 in the last 3 years

You can take the exams before you finish the experience. Complete all requirements within three years of approval into the program; a one-time 12-month extension costs $275. Active CPA, CA and CISA holders can instead pass the 150-question Challenge Exam.

Apply in The IIA's CCMS portal with proof of education and photo ID. Once approved, buy each part and book it with Pearson VUE within 180 days.

Make a study plan

Take one part at a time. Start with Part 1, because Parts 2 and 3 build on its concepts.

Most candidates spend 60–130 hours. Hours are per part, so all three parts take about three times as much. Plan for the low end if you already work in internal audit; plan for the high end if audit is new to you, and for Part 3.

10 weeksto be ready
  1. 1Understand the examRead the syllabus and format, check you’re eligible and pick a target date.5 h
  2. 3Learn the core conceptsWork through one main course or book, topic by topic.60 h
  3. 4Practice with mock examsTake timed practice tests and review every mistake.30 h
  4. 5Prepare for exam dayBook the exam and check the ID and delivery rules.5 h

Learn the core concepts

Choose one review course for all three parts and use the official syllabus as your checklist.

See all 4 CIA courses →

Learn the Standards' vocabulary. Many questions turn on the difference between objectivity, independence and conflicts of interest, or on words like most, least, primary and next.

Practice with mock exams

Use your course's question bank throughout, then finish each part with The IIA's own practice questions.

See all 5 CIA practice tests →

Are you ready?

  • You finish a full timed mock for the part with time left to review flagged questions.
  • You score comfortably above your target on The IIA's practice questions, not only your course bank.
  • You can explain why each wrong option in a situational question is wrong.

Prepare for exam day

The CIA is taken at Pearson VUE test centres only. Check these points before you go.

  • Bring a government-issued, unexpired photo ID from the country in your IIA account, with a name matching your registration.
  • Reschedule or cancel at least 48 hours before the appointment; each change costs $75. A missed appointment forfeits the exam fee.
  • Book within 180 days of buying the part, and before your program window ends.
  • Pace yourself at about one minute per question and flag items to revisit.
  • Expect your official result within three weeks.

Certification Candidate Handbook

Advice from exam takers

Experience can shorten preparation a lot.

An auditor with more than ten years of experience passed all three parts on the 2025 syllabus with 5 to 10 days of preparation per part, using flashcards and the course summaries. He found Part 1's length tiring and the Part 3 mock much easier than the real exam.

Leave time on the Challenge Exam.

A CPA who sat the Challenge Exam in June 2026 found it far more situational than Becker or IIA practice questions, followed the audit process from mandate to conclusions, and left almost no time to review flagged questions.