Following is CIA Course outline updated – 2016

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.

 

THE IIA’S CIA EXAM SYLLABUS
Part 1: Internal Audit Basics

I. Mandatory Guidance 40%
II. Internal Control/Risk 30%
III. Conducting Internal Audit Engagements – Audit Tools and Techniques 30%

Part 3: Internal Audit Knowledge Elements

I. Governance/Business Ethics 10%
II. Risk Management 15%
III. Organizational Structure/Business
Processes and Risks 20%
IV. Communication 7.5%
V. Management/Leadership Principles 15%
VI. IT/Business Continuity 20%
VII. Financial Management 15%
VIII. Global Business Environment 5%

Part 2: Internal Audit Practice

I. Managing the Internal Audit Function 45%
II. Managing Individual Engagements 45%
III. Fraud Risks and Controls 10%