Www.theiia.org/Certification. [2] CERTIFIED INTERNAL AUDITOR (CIA) First exam administered in August 1974 to 654 candidates in the US. Exam now offered.

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Presentation transcript:

[2] CERTIFIED INTERNAL AUDITOR (CIA) First exam administered in August 1974 to 654 candidates in the US. Exam now offered worldwide at more than 250 sites in more than 80 countries. The only globally recognized certification for internal auditors.

[3] CIA Program Statistics Exam Sites Candidates 15,91226,15229,24030,634 Exam Parts 35,64458,940 64,80663,037 New CIAs 3,7844,962 5,0945,028

[4] CIA Program Benefits Distinguishes you from your peers Carries weight with internal and external customers Demonstrates your proficiency and professionalism Enhances your professional image Gives you personal satisfaction of achievement

[5] Who should earn a CIA? Chief Audit Executives Audit Managers Audit Staff Risk Management Staff Educators Students

[6] Certification Governing Board The IIA’s Board of Regents (BOR) defines, organizes, directs, and controls The IIA’s certification programs, which includes: Maintaining the quality and security of the exams. Defining the exam’s Common Bodies of Knowledge. Developing and recommending educational, experience, character, and other requirements. Establishing the grading policy.

[7] CIA Program Eligibility Requirements Bachelor’s degree (or equivalent) Character reference Professional work experience Successful exam completion Code of Ethics Continuing Professional Education

[8] CIA Exam Offerings Exam is offered in May and November each year. Registration deadlines are March 31 for the May exam and September 30 for the November exam. More than 50,000 individuals worldwide have earned the CIA designation.

[9] CIA Exam Preparation Resources Review manuals and software (available through 3rd party providers) 2004 CIA Model Exam Question Manual (IIA Bookstore) Sample Exam Questions ( Review courses (available through 3rd party providers)

[10] CIA Exam Sites More than 250 sites in 80 countries. Argentina Australia Austria Bahamas Bahrain Barbados Belgium Bermuda Bolivia Botswana Brazil Bulgaria Canada Central Africa China Chinese Taiwan Colombia Costa Rica Cyprus Czech Republic Denmark Egypt England Estonia Ethiopia Fiji Finland France Germany Greece Guyana Hong Kong Hungary India Indonesia Israel Italy Jamaica Japan Jordan Kenya Korea Kuwait Latvia Lebanon Lithuania Malawi Malaysia Mexico Morocco The Netherlands New Zealand Nicaragua Nigeria Norway Oman Pakistan Panama Peru Philippines Poland Portugal Qatar Romania Russia Saudi Arabia Singapore South Africa Spain Sweden Switzerland Thailand Tunisia Turkey Uganda United Arab Emirates United States Uruguay Venezuela Zambia Zimbabwe

[11] Countries that self-administer the CIA exam offerings Australia Austria China Chinese Taiwan Czech Republic France Germany Greece Indonesia Italy Korea Japan Malaysia Morocco The Netherlands New Zealand Philippines Singapore South Africa Spain Sweden Switzerland Thailand Turkey

[12] CIA Affiliate Agreements Translate the exam into the local country’s language. Develop a regional Part IV specific to the country’s environment. Register candidates according to local educational and professional norms. Countries that administer their own CIA exams through affiliate agreements may:

[13] Professional Recognition Credit Professional Recognition Credit (PRC-IV) available for Part IV of the CIA Exam only. Granted to candidates who have met all other CIA exam requirements. PRC-IV available to all CCSAs, CGAPs, and CFSAs. Full listing of approved certifications listed at

[14] IIA Specialty Certifications Certification in Control Self- Assessment (CCSA) Certified Government Auditing Professional (CGAP) Certified Financial Services Auditor (CFSA)

[15] CIA Exam Content Part I: The Internal Audit Activity’s Role in Governance, Risk, and Control Part II: Conducting the Internal Audit Engagement Part III: Business Analysis and Information Technology Part IV: Business Management Skills

[16] CIA Exam Content – Part I Comply with The IIA’s attribute standards (15-25%) Establish a risk-based plan to determine the priorities of the internal audit activity (15-25%) Understand the internal audit activity’s role in organizational governance (10-20%) Perform other internal audit roles and responsibilities (0-10%) Governance, risk, and control knowledge elements (15-25%) Plan engagements (15-25%) The Internal Audit Activity’s Role in Governance, Risk, and Control

[17] CIA Exam Content – Part II Conduct Engagements (25-35%) Conduct Specific Engagements (25-35%) Monitor Engagement Outcomes (5-15%) Fraud Knowledge Elements (5-15%) Engagement Tools (15-25%) Conducting the Internal Audit Engagement

[18] CIA Exam Content – Part III Business Processes (15-25%) Financial Accounting and Finance (15-25%) Managerial Accounting (10-20%) Regulatory, Legal, and Economics (5-15%) Information Technology (30-40%) Business Analysis and Information Technology

[19] CIA Exam Content – Part IV Strategic Management (20-30%) Global Business Environments (15-25%) Organizational Behavior (15-25%) Management Skills (20-30%) Negotiating (5-15%) Business Management Skills

[20] Continuing Professional Education Practicing CIAs must complete a total of 80 hours of acceptable CPE every 2 years Self-certification program Forms submitted on a biennial basis 80 CPEs awarded upon passing exam (40 awarded year passed; 40 awarded subsequent year) Other CPE requirements for non practicing and retired CIAs

[21] How to Register for the Exam Apply Online Certifications/CIA at Contact Customer Service at Phone at Note: Candidates seeking to take the exam in Australia, Austria, China, Chinese Taiwan, Czech Republic, France, Germany, Greece, Indonesia, Israel, Italy, Japan, Korea, Malaysia, Morocco, The Netherlands, New Zealand, Philippines, Singapore, South Africa, Spain, Sweden, Thailand, and Turkey must register with their local affiliate.

[22] Exam Grading and Results Exam questions are graded with an optical scanner. Irregularities are thoroughly researched. A scaled score of 600 points or higher is required to pass the exam. The number of questions required to pass each exam cycle may be different. Exam results are mailed on July 15 for May exams and January 15 for November exams. All exam results are final, given the thorough review process.

[23] William S. Smith Performance Awards Gold Medal Award presented to the highest scoring candidate for that exam cycle. Certificate of Excellence presented to the five candidates with the next-highest scores following that of the Gold Medalist. Certificate of Honor presented to the 25 candidates with the next-highest scores following that of the Certificate of Excellence recipients. Student Highest Achievement Award presented to the full-time student with the highest score for that exam cycle.

[24] Testimonials “The CIA represents professionalism at is very best. It is the embodiment of what it takes to be a good leader.” Jacqueline K. Wagner, Senior VP and Chief Operational Risk Officer, American Express Company “The CIA is far more than a designation; it’s a mindset based on a structured method of looking at a business.” A.J. Hans Spoel, CIA, Corporate Executive Director of Group Audit Services, Alcatel S.A. “At Teacher’s Retirement System of Texas, the CIA designation is required for senior audit level and above and preferred for staff audit positions. Lifelong learning is stressed as an important aspect of job responsibilities.” David J. MacCabe, CIA, Director of Internal Audit, Teachers’ Retirement System of Texas.

[25] Certified Internal Auditor the Manager’s Best Credential Earn the Manager’s Best Credential...become a CIA and join the more than 50,000 auditing professionals who proudly wear the red ribbon of success.