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.
1Understand the exam
Syllabus
The rows are the three exam parts, each with its own syllabus and weights.
Part 1Internal audit fundamentals
Section AFoundations of internal auditing (35%)
Section BEthics and professionalism (20%)
Section CGovernance, risk management, and control (30%)
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?
Section BInformation gathering, analysis, and evaluation (40%)
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?
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?
The chief audit executive reports functionally to the board and administratively to the CEO
Internal audit presents its results directly to the board
The board reviews the chief audit executive's performance each year
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.
Degree
Bachelor's or master's degree, or the equivalent
No degree
Earn the Internal Audit Practitioner (IAP) by passing the Part 1 exam; an active IAP waives CIA Part 1
US CPA
An 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 degree
1 year
Bachelor's degree
2 years
IAP route
5 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.
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.
1Understand the examRead the syllabus and format, check you’re eligible and pick a target date.5 h
3Learn the core conceptsWork through one main course or book, topic by topic.60 h
4Practice with mock examsTake timed practice tests and review every mistake.30 h
5Prepare for exam dayBook the exam and check the ID and delivery rules.5 h
3Learn the core concepts
Choose one review course for all three parts and use the official syllabus as your checklist.
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.
4Practice with mock exams
Use your course's question bank throughout, then finish each part with The IIA's own practice questions.
Passers describe the real questions as mostly situational, so memorizing review material is not enough. Several found Gleim's questions harder or more direct than the exam and said The IIA's practice questions were closer to its style.
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.
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.