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Certified Internal Auditor® (CIA®) Exam Syllabus

The Certified Internal Auditor (CIA) exam tests a candidate's knowledge of current internal auditing practices and understanding of internal audit issues, risks and remedies.

Exam Non-disclosure

The CIA exam is a non-disclosed examination, which means that current exam questions and answers will not be published or divulged.

NOTE: Exam topics and/or format are subject to change as approved by The IIA's Professional Certification Board (PCB).

Part 1 – Internal Audit Basics

125 questions | 2.5 Hours (150 minutes)

The CIA exam Part 1 topics tested include aspects of mandatory guidance from the IPPF; internal control and risk concepts; as well as tools and techniques for conducting internal audit engagements. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.

Part 2 – Internal Audit Practice

100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 2 topics tested include managing the internal audit function via the strategic and operational role of internal audit and establishing a risk-based plan; the steps to manage individual engagements (planning, supervision, communicating results, and monitoring outcomes); as well as fraud risks and controls. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.

Part 3 – Internal Audit Knowledge Elements

100 questions | 2.0 Hours (120 minutes)

The CIA exam Part 3 topics tested include governance and business ethics; risk management; organizational structure, including business processes and risks; communication; management and leadership principles; information technology and business continuity; financial management; and the global business environment. Note: All items in this section of the syllabus will be tested at the Awareness knowledge level unless otherwise indicated below.

CIA Reference Resources

Download the PDF below for a list of references that encompass the body of knowledge for the CIA exam.

CIA Exam Reference Resources

Sample CIA Exam Questions

The IIA provides a limited number of sample CIA exam questions (with answers) to give candidates an understanding of the types of questions that typically appear on the exam.

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Candidates from the following countries must refer to their local IIA Institute web-site or contact their local representative for more information about local certification processes:


The information contained on this website pertains to all other countries.