Certified Internal Auditor (CIA)

Course Overview

The Certified Internal Auditor (CIA) is the only such auditing certification accepted worldwide and is provided by the Institute of Internal Auditors (IIA)-USA to accountants and auditors. Their principal role is to check for deficiencies in internal controls related to financial accounting and reporting. They are an indispensable part of the audit department of any kind of high revenue-generating organization, be it a governmental agency or a private company. CIA’s are independent professionals entrusted with the duty of making a scrupulous, unbiased evaluation of an organization’s internal controls and reporting discrepancies with utmost transparency. IIA’s CIA certification is therefore based on a rigorous evaluation of a candidate’s knowledge and aptitude through an exhaustive 3 part exam accompanied by a mandatory provision of proof of high moral character. So if you think you are cut out for the job, waste no more time and join us to kickstart your CIA journey.

Course duration

  • 40 hours spread over 5 days of classroom-based lectures with e-Learning facility.
  • Includes case studies and exam preparation through quizzes and mock tests.

Who should attend?

All professionals, graduates, university students in their final year, and all those having experience in Internal Audit or wishing to make a career in Internal Audit may attend the course, whether or not belonging to the field and profession of commerce and accounting.

Course path

The course covers the following syllabus of all 3 parts of the CIA exam:

  1. CIA Part 1: Essentials of Internal Auditing:
    1. Independence & Objectivity;
    2. Proficiency & due professional care;
    3. Quality Assurance & Improvement Programs;
    4. Governance;
    5. Risk Management & Control;
    6. Fraud Risk.
  1. CIA Part 2: Practice of Internal Auditing:
    1. Managing Internal Audit activity;
    2. Planning the engagement;
    3. Performing the engagement;
    4. Communicating engagement.
  1. CIA Part 3: Business Knowledge for Internal Auditing:
    1. Business Acumen;
    2. Information Security;
    3. Information Technology;
    4. Financial Management. 

Eligibility for the certification

To be eligible for the certification, the candidates must possess the following pre-requisites:

  • A Master’s degree or equivalent AND minimum 12 months of Internal Audit experience; OR
  • A Bachelor’s degree or equivalent AND minimum 24 months of Internal Audit experience; OR
  • An Associate’s degree or higher AND minimum 60 months of Internal Audit experience;


  • A Character Reference certifying high moral and professional character of the candidate signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate’s supervisor;


  • Passing the 3 part CIA exams.

A candidate may sit the exams even if s/he doesn’t possess such work experience as stated above on the day of the exam. Candidates may complete the experience requirement after passing the exams and before applying for the certification.

  • Active license holders of US Certified Public Accountants (CPA) may be granted an education exemption.
  • Qualified members of the Association of Chartered Certified Accountants (ACCA) may be granted an exemption from both education and experience requirements.

Exam format

  • Exams are sat online either at a Pearson Vue testing center or through remote proctoring at a place of the candidate’s convenience.
  • The CIA Part 1 exam duration is 2 and a half hours (150 minutes) consisting of 125 questions and the CIA Part 2 & Part 3 exams each last 2 hours (120 minutes) consisting of 100 questions each.
  • The passing point is 600 on a scale of 250-750 points for each exam.
  • The unofficial score report is shown immediately after the exam and an official report is published within 48 hours.
  • Certificates are received only after proof of experience is approved by IIA.


Q. For how long is the certification valid and how do I maintain it?

  • The CIA certification is valid for one year. 
  • To maintain your certification, you need to earn and report 40 Continuing Professional Education (CPE) hours [including mandatory 2 hours of ethics training] on the 31st of December every year. 
  • Failure to do so will place your certification in a “grace period” status for up to 12 months during which you cannot use your certification. Failure to report CPE’s within this grace period will make your certification “inactive” and you shall have to apply for reinstatement along with the applicable fee. 
  • Visit the following link to check out opportunities to earn CPE’s. https://global.theiia.org/certification/certified/Pages/CPE-Opportunities.aspx

Q. Is the course fee inclusive of exam fees and the cost of study material?
A. The course fee is inclusive of the cost of study material and training kit but NOT the exam fees.

Q. What is the exam fee?

  1. For Indian candidates applying with IIA-India, the exam fee structure is as follows:
    • Application fee: US$ 86
    • CIA exam Part 1: US$ 209
    • CIA exam Part 2: US$ 173
    • CIA exam Part 3: US$ 173

Q. How do I book an exam?

  • You have to create your profile on IIA’s CCMS (Certification Candidate Management System) and upload documents showing proof of identity and education.
  • Acquire your character reference through CCMS’ automated character reference process.
  • Once all documents are approved, you are enrolled in the certification program and your eligibility period of 3 years begins. 
  • To take the exam, you have to make payment of the exam fee on the CCMS. Upon making payment, you will have a window of 180 days or until the program expiration date, whichever comes first, to schedule your exam(s). This window can be extended only once for 60 days upon payment of a fee. 
  • After sitting and passing the exam, you have to complete the proof of experience process within the eligibility period of 3 years, only after which a CIA certificate will be awarded to you.

Q. Can I retake the exam if I fail?
A. Yes, you may do so within the eligibility period of 3 years without any limit as to the number of attempts. Each attempt requires a new registration and fee payment with a waiting period of 60 days for every attempt.

Q. What happens if I do not complete the certification process within 3 years?

  • In case of extenuating circumstances, you may be granted a one-time extension of 12 months upon submitting a detailed case on IIA’s CCMS.
  • In case of non-extenuating circumstances, you may be granted the extension after completing a Program Extension on IIA’s CCMS.
  • In case the extension also expires or your request for extension is rejected, you shall have to reapply and retake all the exams.