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Published By The Institute of Internal Auditors   
March 2014

2013 CIA Changes

IIA Global Headquarters would like to notify you of impending changes to the Certified Internal Auditor® (CIA®) program scheduled for 2013.

In response to findings from a Job Analysis Study (JAS) for the CIA program conducted in 2011, the Professional Certifications Board (PCB) and the Board of Directors of The IIA have approved two key changes to the program. The JAS determined that the body of knowledge related to the profession of internal auditing has changed since the last exam content update in 2004 and therefore needs to be adjusted to reflect those changes.

The first change will impact the exam structure, reducing the program from four to three exam parts. With the reduction in parts, The IIA will be eliminating the recognition credit provision previously applicable to Part 4. The final change consists of a realignment of the exam content outline and question count for each part. Below is a brief overview of the new outline:

Part 1 – Internal Auditing Basics

Duration: 2.5 hours

Question Count: 125

Part 2 Exam: Internal Audit Practice

Duration: 2.0 hours

Question Count: 100

Part 3 Exam: Internal Audit Knowledge Elements

Duration: 2.0 hours

Question Count: 100

Topical focus areas include:
  • IIA Mandatory Guidance
  • Internal Control and Risk
  • Tools and Techniques for Conducting the Audit Engagement

Topical focus areas include:

  • Managing the Internal Audit Function
  • Managing Individual Engagements
  • Fraud Risks and Controls 

Topical focus areas include:

  • Governance
  • Risk Management
  • Organizational Structure and Business Processes
  • Communication
  • Leadership
  • IT/Business Continuity
  • Financial Management
  • Global Business Environment

 

The new content and three-part exam structure are scheduled to be implemented by mid-2013. The IIA is currently working to finalize the transition process for those who are currently in the CIA program and do not complete the program prior to the implementation of the new structure. Additional details related to the transition process will be made available at the beginning of 2012.

2013 CIA Exam Outline

Frequently Asked Questions about the 2013 Changes



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