CIA® 2025 EXAM CONTENT OUTLINE

CIA® PART 1 – INTERNAL AUDIT FUNDAMENTALS

Overview: Includes 4 major content areas with the following weightings:

A. Foundations of Internal Auditing – 35%

B. Ethics and Professionalism – 20%

C. Governance, Risk Management, and Control – 30%

D. Fraud Risks – 15%

A. FOUNDATIONS OF INTERNAL AUDITING (35%)

• Describe the purpose of internal auditing based on the Global Internal Audit Standards
• Explain the roles and responsibilities of internal audit, the board, and the CAE
• Identify mandatory requirements of the internal audit charter
• Differentiate between assurance and consulting services
• Describe types of assurance services
• Describe types of consulting services
• Identify situations that may impair independence
• Recognize the role of internal auditing in risk governance

B. ETHICS AND PROFESSIONALISM (20%)

• Demonstrate integrity in ethical scenarios
• Assess impact on personal objectivity
• Analyze policies for maintaining objectivity
• Apply necessary skills to perform internal audit responsibilities
• Exhibit due professional care
• Maintain confidentiality and appropriate use of information

C. GOVERNANCE, RISK MANAGEMENT, AND CONTROL (30%)

• Describe organizational governance concepts
• Recognize the impact of organizational culture
• Identify ethical and compliance issues
• Explain types of risks
• Explain the risk management process
• Describe risk management in organizational processes
• Interpret internal control concepts
• Assess control effectiveness and efficiency

D. FRAUD RISKS (15%)

• Describe fraud concepts and types
• Determine when to consider fraud in an audit engagement
• Assess the likelihood and organizational responses to fraud
• Describe controls to prevent and detect fraud
• Understand internal audit’s role in fraud investigations

CIA® PART 2 – INTERNAL AUDIT ENGAGEMENT

Overview: Consists of 3 major content areas:

A. Planning the Engagement – 50%

B. Performing the Engagement – 40%

C. Communicating Engagement Results and Monitoring Progress – 10%

A. PLANNING THE ENGAGEMENT (50%)

• Define engagement objectives and scope
• Determine appropriate evaluation criteria
• Plan the engagement to assess key risks and controls
• Select appropriate audit methodologies
• Complete detailed risk assessment
• Determine audit procedures and develop the work program
• Determine engagement resource needs

B. PERFORMING THE ENGAGEMENT (40%)

• Identify relevant information sources
• Evaluate the adequacy and reliability of evidence
• Assess technology to support audit conclusions
• Apply process mapping and analytical techniques
• Analyze and synthesize information
• Identify gaps between criteria and performance
• Develop working papers to support conclusions
• Formulate audit conclusions

C. COMMUNICATING ENGAGEMENT RESULTS AND MONITORING PROGRESS (10%)

• Apply supervision throughout the engagement
• Communicate effectively with stakeholders

CIA® PART 3 – INTERNAL AUDIT FUNCTION

Overview: Includes 4 major content areas:

A. Operating the Internal Audit Function – 25%

B. Internal Audit Planning – 15%

C. Quality of the Internal Audit Function – 15%

D. Communicating Results and Monitoring Outcomes – 45%

A. OPERATING THE INTERNAL AUDIT FUNCTION (25%)

• Describe planning, organizing, directing, and supervising audit activities
• Manage audit resources (financial, human, and technology)
• Align internal audit strategy with stakeholder expectations
• Communicate with the board and senior management

B. INTERNAL AUDIT PLANNING (15%)

• Identify audit engagements through audit universe development
• Develop a risk-based audit plan
• Coordinate with other assurance providers

C. QUALITY OF THE INTERNAL AUDIT FUNCTION (15%)

• Implement the Quality Assurance and Improvement Program (QAIP)
• Disclose nonconformance with IIA Standards
• Establish performance measures (KPIs) for internal audit

D. COMMUNICATING RESULTS AND MONITORING OUTCOMES (45%)

• Identify attributes of effective audit reporting
• Communicate engagement results clearly and timely
• Recommend actionable and cost-effective plans
• Conduct exit conferences effectively
• Assess residual risk after the audit
• Communicate management’s risk acceptance
• Monitor implementation of action plans
• Escalate unresolved issues appropriately

Other Courses Same Topics

• Internal Auditing
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I. REQUIREMENT

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.

II. EXAM CONTENT & TEST TIME

III. EXAM REGISTRATION PROCEDURES

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 www.pearsonvue.com/iiato 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.

IV. SCORING AND UNDERSTANDING YOUR RESULTS

• 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.

V. BECOMING CERTIFIED AND RECEIVING YOUR CERTIFICATE

• 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.

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• Internal Auditing
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Currently, all Internal Auding training programs at FMIT® Institute are conducted in Vietnamese.

If you are interested, please switch the website to Vietnamese (top-right corner of the page) to view detailed schedules and course information.

If you need further assistance, feel free to contact us:

FMIT INSTITUTE

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: 0708 25 99 25

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

• Hotline: 093 848 6939
• Email: info@fmit.vn - Website: www.fmit.vn

Other Courses Same Topics

• Internal Auditing
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About the Institute of Internal Auditors (IIA®)

Founded in 1941, the Institute of Internal Auditors (IIA®) is the world’s leading professional organization in the field of internal auditing, with its global headquarters located in Altamonte Springs, Florida, USA. Today, the IIA® serves over 185,000 members worldwide through more than 160 chapters, supporting them in professional networking, training, certification, standards guidance, research, career development, and more.

With years of experience in delivering CIA® exam preparation programs, FMIT® has helped numerous professionals achieve the CIA® certification—the only globally recognized credential in the internal auditing profession. The program is developed based on the official curriculum and exam bank of the IIA®, enabling candidates to approach the exam in the most structured and effective way for optimal success.

What Makes FMIT’s CIA® Exam Preparation Program Different?

The program is systematically designed in three core phases to maximize candidate success in a comprehensive manner:

Part 1: Practical Foundation – Deep Understanding of Core Concepts
This phase provides learners with essential knowledge in three areas: Risk Management, Internal Control, and Internal Auditing, preparing them for all three parts of the CIA® exam.
Training is delivered through a blended learning approach, combining theory with practical applications, enabling candidates to master both basic-level and proficient-level questions.
Instruction is led by highly experienced trainers who have extensive backgrounds in risk management, internal control, and corporate governance across multinational corporations.

Part 2: Exam Question Coaching – Boosting Test Performance
This in-class phase focuses on exam strategies, tips, and techniques. Candidates learn how to navigate different question types and improve test-taking efficiency.
The sessions are taught by CIA®-certified instructors with many years of real-world and training experience.

Part 3: Online Exam Practice with Licensed Materials
This phase includes hands-on practice using a licensed CIA® question bank.
Each participant receives a personal exam prep account valid for 2 years, allowing them to simulate real test conditions and track their progress.

Exclusive Benefits of the Program at FMIT®

Practice with over 1,000 licensed questions from FMIT’s online exam platform

One-on-one support in preparing and submitting application documents for the CIA® exam

Free retake or review sessions within 3 years of enrollment

FMIT’s Team of Instructors for the CIA® Prep Program

Hold CIA® certification and other prestigious global credentials such as PMP, CSCP, CPSM and advanced academic degrees (PhD, MSc) in auditing and finance from top international universities

Have years of practical experience in internal audit and training, currently holding senior leadership positions in major corporations or multinational companies

Certified and recognized as trainers through the IIA® Global Instructor Development Program

Known for engaging teaching styles, clear and logical explanations, and the ability to connect theory with real-world applications