What you will learn

There are three exams to take:

• Part 1 – Essentials of Internal Auditing
• Part 2 – Practice of Internal Auditing
• Part 3 – Business Knowledge for Internal Auditing

Part 1 – Essentials of Internal Auditing

125 questions
2.5 hours (150 minutes)

The CIA Part 1 exams support The IIA’s International Professional Practices Framework (IPPF) and a thorough and in-depth understanding of the IPPF is essential for this.

The syllabus covers six domains:

1. Foundations of Internal Auditing (15%)
2. Independence and Objectivity (15%)
3. Proficiency and Due Professional Care (18%)
4. Quality Assurance and Improvement Programme (7%)
5. Governance, Risk Management, and Control (35%)
6. Fraud Risks (10%)

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.

In addition to any prescribed learning content, candidates must refer to the IPPF Mission, Definition of Internal Auditing, Core Principles, and the Code of Ethics. The Implementation Guides and Practice Guides (Including GTAGs) for the Standards are also considered essential reading.

Click here to access the part 1 syllabus. 

Part 2 – Practice of Internal Auditing

100 questions
2.0 hours (120 minutes)

While Part 1 focuses on the IPPF and the standards, Part 2 is about the application of those standards and what could be considered the ‘day job’ for an internal auditor.

This part includes four domains focused on:

1. Managing the Internal Audit Activity (20%)
2. Planning the Engagement (20%)
3. Performing the Engagement (40%)
4. Communicating Engagement Results and Monitoring Progress (20%)

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.

As for Part 1, the IPPF, Standards, Implementation guides, and Practice guides are all considered essential reading.

Click here to access the part 2 syllabus. 

Part 3 – Business Knowledge for Internal Auditing

100 questions
2.0 hours (120 minutes)

Part 3 steps away from the IPPF and looks at the business as a whole, zooming in on those areas which internal audit is traditionally involved in, and includes four domains addressing:

1. Business Acumen (35%)
2. Information Security (25%)
3. Information Technology (20%)
4. Financial Management (20%)

Click here to access the part 3 syllabus.

Back to the top