Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Lake Mary, Florida, USA.

Globally, The IIA® has more than 185,000 members with 160 chapters serving more than 70,000 members. Members enjoy benefits offered by the North American Service Center including local, national, and global professional networking; world-class training; certification; standards and guidance; research; executive development; career opportunities and more.


The Certified Internal Auditor (CIA) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their professionalism in the internal audit field.

The CIA® is a 3-part process for establishing your foundational core and starting point for career growth to distinguish you from your peers, demonstrate your proficiency with internal staff and external clients, develop your knowledge of best practices in the industry, demonstrate your proficiency and professionalism, and lay a foundation for continued improvement and advancement.


CIA® Preparation Course: is the program to help learners for the CIA exam at class and via online questions baking system. This course has 3 parts like the structures of the CIA® Exam.

  • Internal Audit Basics
  • Internal Audit Practice
  • Internal Audit Knowledge Elements



Those candidates who care to the CIA® Certificate and meet one of these requirements:

  • 1 year experience to whom have a Master Degree;
  • 2 years experience to whom have a Bachelor Degree;
  • Two years post-secondary education and five years verified experience in internal audit or its equivalent;
  • Seven years verified experience in internal audit or its equivalent.


  • Candidates in the CIA® program agree to accept the conditions of the program, including eligibility requirements, exam confidentiality, Code of Ethics, and Continuing Professional Education (CPE)
  • Candidates must have Bachelor Degrees.
  • CIA candidates with a 4 year post secondary degree must obtain a minimum of 24 months of internal auditing experience or its equivalent. A Masters degree can substitute for 12 of the required 24 months.

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CIA® is the only certification for internal auditor recognized all over the world. Achieving this certification will make the owners different from their colleagues and help them improve their ability at their position as CAEs/ Auditors at Corporations/ Groups

The preparation course for CIA at FMIT is most appropriate for learners who participated the Part 1 – Chief Auditing Executive (CAE Master).

Program Content


Part 1 – Internal Audit Basics

Training Duration: 32 hours (8 sessions)

Exam: (125 questions | 2.5 hours)

Mandatory Guidance (35-45%)

  • A. Definition of Internal Auditing
  • B. Code of Ethics
  • C. International Standards

Internal Control / Risk (25-35%) – Awareness Level (A)

  • A. Types of Controls (e.g., preventive, detective, input, output, etc.)
  • B. Management Control Techniques
  • C. Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)
  • D. Alternative Control Frameworks
  • E. Risk Vocabulary and Concepts
  • F. Fraud Risk Awareness

Conducting Internal Audit Engagements – Audit Tools and Techniques (25-35%)

  • A. Data Gathering (Collect and analyze data on proposed engagements)
  • B. Data Analysis and Interpretation
  • C. Data Reporting
  • D. Documentation / Work Papers
  • E. Process Mapping, Including Flowcharting
  • F. Evaluate Relevance, Sufficiency, and Competence of Evidence

Part 2 – Internal Audit Practice

Training Duration: 32 hours (8 sessions)

Exam: (100 questions | 2.0 Hours)

Managing the Internal Audit Function (40-50%)

  • A. Strategic Role of Internal Audit
  • B. Operational Role of IA
  • C. Establish Risk-Based IA Plan

Managing Individual Engagements (40-50%)

  • A. Plan Engagements
  • B. Supervise Engagement
  • C. Communicate Engagement Results
  • D. Monitor Engagement Outcomes

Fraud Risks and Controls (5-15%)

  • A. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
  • B. Determine if fraud risks require special consideration when conducting an engagement
  • C. Determine if any suspected fraud merits investigation
  • D. Complete a process review to improve controls to prevent fraud and recommend changes
  • E. Employ audit tests to detect fraud
  • F. Support a culture of fraud awareness, and encourage the reporting of improprieties
  • G. Interrogation/investigative techniques – Awareness Level (A)
  • H. Forensic auditing – Awareness Level (A)

Part 3 – Internal Audit Knowledge Elements

Training Duration: 48 hours (12 sessions)

Exam: (100 questions | 2 hours)

Governance / Business Ethics (5-15%)

  • A. Corporate/Organizational Governance Principles – Proficiency Level (P)
  • B. Environmental and Social Safeguards
  • C. Corporate Social Responsibility

Risk Management (10-20%)- Proficiency Level (P)

  • A. Risk Management Techniques
  • B. Organizational Use of Risk Frameworks (e.g. COSO and ISO 31000 Risk Management)

Organizational Structure/Business Processes and Risks (15-25%)

  • A. Risk/Control Implications of Different Organizational Structures
  • B. Structure (e.g., centralized/decentralized)
  • C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)
  • D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
  • E. Inventory Management Techniques and Concepts
  • F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
  • G. Business Development Life Cycles
  • H. The International Organization for Standardization (ISO) Framework
  • I. Outsourcing Business Processes

Communication (5-10%)

  • A. Communication (e.g., the process, organizational dynamics, impact of computerization)
  • B. Stakeholder Relationships

Management / Leadership Principles (10-20%)

  • A. Strategic Management
  • B. Organizational Behavior
  • C. Management Skills/Leadership Styles
  • D. Conflict Management
  • E. Project Management / Change Management

IT / Business Continuity (15-25%)

  • A. Security
  • B. Application Development
  • C. System Infrastructure
  • D. Business Continuity

Financial Management (10-20%)

  • A. Financial Accounting and Finance
  • B. Managerial Accounting

Global Business Environment (0-10%)

  • A. Economic / Financial Environments
  • B. Cultural / Political Environments
  • C. Legal and Economics — General Concepts
  • D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)

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To become eligible for the CIA®, candidates must meet one of these requirements:

  • 1 year experience to whom have a Master Degree;
  • 2 years experience to whom have a Bachelor Degree;
  • Two years post-secondary education and five years verified experience in internal audit or its equivalent;
  • Seven years verified experience in internal audit or its equivalent.


Part 1 – Internal Audit Basics125 multiple  choice  questions2 hours 30 minutes
Part 2 – Internal Audit Practice100 multiple  choice  questions2 hours
Part 3: Internal Audit Knowledge Elements100 multiple  choice  questions2 hours


  1. Create your profile in CCMS (only 1 time for new candidates). Throughout the profile, fields marked with an asterisk (*) are required. If any of the information in your profile changes, you should return to the profile page and update this information. You will be able to change any information (except for your name) at any time. Click on the “Submit” button, and CCMS will create your account, provide you with your IIA candidate ID number, and send you an email with instructions and a link for activating your account. Follow the instructions to activate your account and create a username and password.
  2. Log in to CCMS, be careful to complete the application accurately. You will need to submit documentation to verify certain information that you report (such as education). If your documentation does not support the information on the application, you can face review and censure by The IIA’s Global Ethics Committee, including, but not limited to, removal from the certification program and revocation of exam parts or certification. Once approved your application will be valid for four years.
    • Read and agree to the “Program Provisions and Conditions” on the form
    • Read and agree to the “Pricing Provisions and Conditions” before you submit your form. The system will calculate the appropriate price for your application and present you with a payment page that allows for payment by credit card, check, or wire transfer.
    • Once your application and payment are received and your payment is processed, a member of The IIA’s Global Certifications Department will review your application to determine your eligibility for the certification for which you have applied. Please allow approximately 72 business hours for application review after receipt of application and processing of payment.
    • Once the application review is complete, an e-mail will be sent to you to advise you of your status and the next steps in the process. Approved candidates can begin the exam registration process upon receipt of their application approval message
  3. Submit appropriate documentation
    • Minimum of 2 years internal audit experience or its equivalent.
    • A statement of the candidate’s work history must be attested to by the candidate’s former or current manager, or someone holding an active IIA Global Certification.
    • Equivalent experience means experience in audit/assessment disciplines including: external auditing, quality assurance, compliance, and internal control.
    • Either a master’s degree or work experience in related business professions (such as accounting, law, or finance) can be substituted for 12 months of experience.
  4. Register for the appropriate exam(s)
    • Once your payment is received and processed, your registration will be processed, and you will receive an e-mail advising you that you are eligible to schedule your exam with Pearson VUE and providing further directions. If you pay through CCMS by credit card, this e-mail will typically arrive within minutes. Please allow 48 hours prior to contacting Pearson VUE to schedule your exam.
    • If you wish to register for more than one CIA exam (part), you may do so by repeating the steps above. You must complete a separate registration form for each exam (part)
  5. Booking schedule
    • Once your exam registration has been processed, you will receive an “Authorization to Test” notification via email advising you to contact Pearson VUE (The IIA’s CBT administration vendor) to schedule your exam at one of their computer-based testing centers.
    • You must schedule and take your exam within 180 days from the day that your exam registration is processed at The IIA. After 180 days, your registration will expire, you will forfeit your exam registration fee, and you will be required to register and pay for that exam again in order to sit for it.
    • You may also schedule your exam over the phone. Visit see a listing of available phone numbers for Pearson VUE call centers
    • Upon completion of the scheduling process, Pearson VUE will email an exam appointment confirmation to you. Print this confirmation notice and take it to the test center with you when you go to take your exam.
    • You will be permitted to make changes for a fee per reschedule or cancellation. Changes must be made no later than two days prior to your current appointment
    • If severe weather or other local emergency requires a test center to be closed, you will be given the opportunity to reschedule without penalty.
    • If there are technical issues at the test center, you will be asked to wait 30 minutes, and if the issues are not resolved, you may be offered to reschedule the test for another day. If you decide to reschedule due to technical issues, there will not be a rescheduling fee. If you decide to wait for the issues to be resolved, you are accepting any length of time it may take to correct the issues.
    • The IIA and Pearson VUE employ very strict security measures. One level of security involves your identification. You must bring at least one form of identification (ID) that meets the following requirements:
      • Government-issued driver’s license
      • Passport
      • Military ID (except those with chips)
      • Permanent resident visa
      • Credit card with photo (meeting requirements)
      • Other government-issued ID

Note: Your NAME on your identification MUST match the NAME as it appears on your TEST CONFIRMATION.


  • Your raw score is calculated based on the number of questions that you answer correctly and then converted to a reporting scale that ranges from 250 to 750 points. A score of 600 or higher on this scale is required to pass an IIA exam.
  • If you achieve a passing score, your score report will only indicate that you passed. No numeric score will be reported. If you do not pass the test, the score report will indicate the numeric score that you received. This will let you know how close you were to achieving the required 600 points and the topics areas on which you performed well and those on which you need improvement.
  • If you fail any one of the CIA exam parts or one of the specialty exams, you must wait at least 90 days before you are able to retake that exam (part).
  • Once you pass an exam part, you are not allowed to retake that exam part again. The only exception is if you fail to achieve your certification within the defined eligibility period. In this instance, you are required to wait for a period of 3 years to retake previously passed exam parts.
  • When you have completed your exam, the test center staff will provide you with a printed “unofficial” score report and dismiss you after completing all necessary procedures. Your score will become official once The IIA publishes the score to CCMS. This normally takes a few days, and you will be notified by a system-generated email once it is available.


  • You must pass all required exams and complete all other program requirements in order to become certified. Once you meet all requirements for certification, you will receive notification that you are certified. This official notification is sent to your preferred email address in CCMS and serves as proof that you are now certified. Your date certified is the date that your last program requirement was completed and uploaded into CCMS.
  • Receiving Your Certificate
    • To order your certificate, you must log into your candidate record in CCMS and complete the Certificate Order Form. Scroll down to the section labeled “certificates” and select the appropriate certificate for your designation. The certificate will be shipped directly to you using a standard postal service method at no charge. Expedited shipping is available at an additional cost.
    • In some instances, candidates outside North America will not be able to order their certificates directly. These certificates are sent directly to the appropriate Institutes which will contact candidates to arrange delivery.
  • Certificate reprints are also available through CCMS for a USD $50 fee.
  • To change your name on a certificate that has already been issued, you must log into your CCMS candidate record and update your demographic data and your name as you would like it to appear on your new certificate. It takes $50 charge to reprint a certificate to change your name.
  • The certification program’s eligibility period requires candidates to complete the program certification process within four years of application approval. If a candidate has not completed the certification process within four years, all fees and exam parts already successfully completed will be forfeited.


Exam registration fee (part)115230
CIA – Part 1280395
CIA – Part 2230345
CIA – Part 3230345
Reschedule / cancel fee7575
Exam Registration Extension – 60 days only100100
One-time, 12-month Certification Program Eligibility Extension275275

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CIA® PREPARATIONHCM City05/05/2018Saturday, Sunday
Morning: 8:30 – 11:30
Afternoon: 13:30 –16:30
76 sessions



(*) Total Fees (Include: original materials + online account)
  • Payment mothod: By cash or banking transfer.
  • Accepting payment by credit card: MASTERCARD; VISA; SMARTLINK; JCB; UNION PAY; BANKNETVN


  • 10% discount for those who pay tuitition fees before a month or 5% discount for those who pay tuitition fees before 10 days
  • 5% discount for those who are old learners of FMIT
  • 3% discount for group of two learners or 5% discount for group of three learners or more


  • Learners are permitted to re-study freely if failed in the exam or not understood clearly and deeply the contents within 3 years


  • Register the course to receive materials and online account
  • Read the document and review the program ( from 1 to 2 months before taking the course)
  • Participate in the preparation course at FMIT® Institute
  • Taking part in the CIA® Exam


FMIT® Institute – 5th Floor, 126 Nguyen Thi Minh Khai Street, District 3, Ho Chi Minh City.

  • Tel: (028) 3930 1724 | Fax: (028) 3930 1725
  • Hotline: 098 854 0011

FMIT® Representative Office in Hanoi – 7th Floor, 18 Ly Thuong Kiet Street, Hoan Kiem District, Hanoi.

  • Hotline: 093 848 6939
  • Email: - Website:

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