IIA Certified Internal Auditor : CIA Challenge Exam

Programme Overview

The Certified Internal Auditor® (CIA®) designation is the only globally recognized certification for internal auditors.

Internal auditors seek the Certified Internal Auditor certification to:

• Enhance credibility and respect.
• Sharpen skills and proficiencies.
• Increase advancement and earning potential.
• Demonstrate understanding and commitment

Programme Content

Section A: Internal Audit Professionalism and Quality (20%)

• Explain the internal audit mandate and responsibilities of the board and chief audit executive

• Identify situations where the independence of the internal audit function may be impaired

• Recognize the internal audit function’s role in the organization’s risk management process

• Assess whether an individual internal auditor has any impairments to objectivity

• Maintain confidentiality and use information appropriately during engagements

• Describe the required elements of the quality assurance and improvement program

• Identify appropriate disclosure of nonconformance with The IIA’s Global Internal Audit Standards

• Recognize practical methods for establishing internal audit key performance indicators or scorecard metrics that the chief audit executive communicates to senior management and the board

Section B: Internal Audit Operations and Audit Plan (15%)

• Describe methodologies for the planning, organizing, directing, and monitoring of internal audit operations

• Describe key activities for managing financial, human, and IT resources within the internal audit function

• Describe the key elements required to align internal audit strategy to stakeholder expectations

• Recognize the chief audit executive’s responsibilities for building relationships and communicating with senior management and the board about various matters

• Identify sources of potential engagements

• Describe the processes to develop a risk-based audit plan

• Recognize the importance for internal auditors to coordinate with other assurance providers and leverage their work

Section C: Engagement Planning (20%)

• Determine engagement objectives and scope

• Determine evaluation criteria based on relevant information gathered

• Plan the engagement to assess key risks and controls

• Determine the appropriate approach for an engagement

• Complete a detailed risk assessment of each activity under review

• Determine engagement procedures and prepare the engagement work program

• Determine the level of resources and skills needed for the engagement

Section D: Engagement Performance (25%)

• Identify sources of information to support engagement objectives and procedures

• Evaluate the relevance, sufficiency, and reliability of evidence gathered to support engagement objectives

• Evaluate technology options that internal auditors may use to develop and support engagement findings and conclusions

• Apply appropriate analytical approaches and process mapping techniques

• Apply analytical review techniques

• Determine whether there is a difference between evaluation criteria and existing conditions and evaluate the significance of each finding

• Prepare workpapers, including relevant information to support conclusions and engagement results

• Summarize and develop engagement conclusions

• Apply appropriate supervision throughout the engagement

• Apply appropriate communication with stakeholders throughout the engagement

Section E: Engagement Results and Monitoring (20%)

• Recognize attributes of effective engagement results communication

• Demonstrate effective communication of engagement results

• Determine whether to develop recommendations, request action plans from management, or collaborate with management to agree on actions

• Describe the engagement closing communication and reporting process

• Describe the chief audit executive’s responsibility for assessing residual risk for the engagement

• Describe the process for communicating risk acceptance (when management has accepted a level of risk that may be unacceptable to the organization)

• Describe the process for monitoring and confirming the implementation of management action plans

• Describe the escalation process if management has not adequately implemented an action plan

Conducted Date : 11^th September 2026