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The CIA designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Since the program’s launch in 1973, it has opened up countless doors of opportunity for practitioners around the world as it communicates their ability to serve as a key player in their organization’s success. Candidates leave the program enriched with educational experience, applicable knowledge, and business tools that can deliver a positive impact in any organization or business environment.

The CIA credential can be your master key to professional success, opening doors for career opportunities and earning you increased credibility and respect within the profession and your organization.

Ultimately, the CIA designation will:

· 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.

· Lay a foundation for continued improvement and advancement.

Earning the CIA designation is a valuable accomplishment and a professional advantage for auditors at all stages of their careers, including chief audit executives, audit managers, audit staff, risk management staff, and also students enrolled in an accounting or other business or financial degree program.

The CIA exam is available through computer-based testing, allowing you to test year-round at more than 500 locations worldwide. In Bulgaria there are two examination centers:

· IT Consulting & Education, 115 G, Tsarigradsko shose blvd., Business Center Magapark, fl.1, office 6, 1784 Sofia;

· SAN PRO LTD, 14, Hristo Samsarov Str., Parter, 9000 Varna.

Access CCMS and visit the Forms section to begin the CIA application process.

Steps to Certification

Below are the three steps to become certified in the profession.

Step 1: Apply

- Create a profile in The IIA’s Certification Candidate Management System (CCMS) or access an existing profile. CCMS is a user-friendly system to help you apply for, register, and maintain your certification and related information, while keeping you connected to and informed about The IIA’s certification programs.

- Upload required documents for program approval (education, government-issued photo ID) directly within the CCMS.

- Obtain character reference(s) electronically via the CCMS.

- You will not be able to register for the exam until your documents and application are approved.

Step 2: Test

- Access your profile in CCMS.

- Click “Manage Program.”

- Register for the exam or exam part.

- Schedule your exam.

Step 3: Become Certified

- Complete your experience verification.

- Receive your certification.

- Access your certificate via the CCMS. A printed copy may be obtained with a fee.

Certified Internal Auditor® (CIA®) Eligibility Requirements

All documents can be uploaded into the CCMS

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), along with other conditions enacted by The IIA's Professional Certification Board (PCB).

Requirements

CIA candidates must meet the following eligibility requirements for education, character, work experience, and identification. Before a candidate application can be approved, ALL documentation (proof of education, character reference, and identification) must be received and approved by The IIA’s Certification staff.

Education

- Letter from university confirming degree

- Letter from evaluation services confirming degree level

If you have achieved a certificate or qualification outside of the US that is not a formal university degree, but meet degree equivalency standards, you will need to provide an official equivalency report from a credential evaluation service. Please note the report must be in English and cannot be issued by the same governing body that awarded your certificate or qualification. This document should be uploaded within the certification program application process in the educational upload field.

*The IIA has a reciprocity agreement with the AICPA and ACCA. A letter from the issuing body may be accepted.

Character Reference

Candidates must exhibit high moral and professional character and must submit a Character Reference signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate's supervisor.

Work Experience

Candidates may apply to the certification program and sit for exams prior to obtaining the required work experience. However, candidates will not be certified until the experience requirement is met within the program eligibility period. Experience for the IIA’s certification programs is based on the maximum level of education achieved. The work experience requirements for the CIA program are:

​Education Level

​Years of Work Experience Required

​Master's Degree (or equivalent)

​12 months - internal auditing experience or its equivalent

​Bachelor's Degree (or equivalent)

​24 months - internal auditing experience or its equivalent

​Associate's Degree, three A-Level
Certificates, grade C or higher (or equivalent)

​60 months - internal auditing experience or its equivalent

Proof of Identification

Candidates must provide proof of identification in the form of a copy of the candidate’s official passport or national identity card. These must indicate current status; expired documents will not be accepted.

Supporting Requirement Exemptions

The Professional Certification Board (PCB) has approved work experience and education exemptions for Association of Chartered Certified Accountants (ACCA) qualified members and an education exemption for U.S. Certified Public Accountant (CPA) active license holders pursuing the CIA certification. The supporting requirement exemptions were granted by the PCB because the experience and education requirements for ACCA members and education requirement for U.S. CPAs meet and/or exceed these requirements for the CIA program.

​Certification/License

​Supporting Requirements Waived

​Association of Chartered Certified Accountants (ACCA) Qualified Members

​Education and Work Experience

​U.S. Certified Public Accountant (CPA) Active License Holders

​Education

By completing the appropriate fields indicated on the CIA application, candidates can be considered for these exemptions. CIA applications submitted by ACCA qualified members and U.S. CPA active license holders will be placed into a pending status while certification administrators verify memberships and licenses are active.

ACCA members, please click here to view more information regarding the work experience and education exemptions for the CIA program.

Eligibility Period

Effective November 2010, the certification program’s eligibility requires candidates to complete the program certification process within three years of application approval. If a candidate has not completed the certification process within three years, all fees and exam parts will be forfeited.

Confidentiality

The CIA exam is a non-disclosed examination. Candidates in the program agree to keep the contents of the  exam confidential and therefore may not discuss the specific exam content with anyone except The IIA's Certification Department. Unauthorized disclosure of exam material will be considered a breach of the Code of Ethics and could result in disqualification of the candidate or other appropriate censure.

Code of Ethics

CIA candidates agree to abide by the Code of Ethics established by The IIA.

Continuing Professional Education (CPE)

Upon certification, CIAs are required to maintain their knowledge and skills and stay abreast of improvements and current developments by satisfying CPE requirements.

IIA Membership

In most cases, you do not have to be a member of The IIA to take the CIA exam or become a CIA, but we encourage you to consider its advantages. There are some countries, however, that do require candidates to be IIA members to take the CIA exam. Candidates in any of the countries listed on the map located at the top right of this page should contact their local institute to verify this requirement.

IIA members receive discounts on CIA review materials and courses and have access to the latest exam preparation resources, networking opportunities, and current CIA news and information.

CIA 2019 Exam Syllabus

Part 1 – Essentials of Internal Auditing

125 questions I 2.5 hours (150 minutes)

The CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part one tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, 1100, 1200, and 1300) as well as Performance Standard 2100.

Part 2 – Practice of Internal Auditing

100 questions I 2.0 hours (120 minutes)

The CIA exam Part 2 includes four domains focused on managing the internal audit activity, planning the engagement, performing the engagement, and communicating engagement results and monitoring progress. Part 2 tests candidates’ knowledge, skills, and abilities particularly related to Performance Standards (series 2000, 2200, 2300, 2400, 2500, and 2600) and current internal audit practices.

Part 3 – Business Knowledge for Internal Auditing

100 questions I 2.0 hours (120 minutes)

The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part Three is designed to test candidates’ knowledge, skills, and abilities particularly as they relate to these core business concepts.

The new 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.

Access CCMS and visit the Complete a Form section to begin the practice test experience.

 

 
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