As the sole globally acknowledged certification for internal auditors, the Certified Internal Auditor (CIA) designation serves as evidence that you:
Maintain up-to-date knowledge of The IIA's International Professional Practices Framework (IPPF) and effectively demonstrate its proper utilization.
Possess the ability to execute an audit engagement in compliance with the International Standards for the Professional Practice of Internal Auditing.
Exhibit a comprehensive understanding of organizational governance and the capability to employ tools and methodologies for risk and control evaluation.
Apply the necessary business, information technology, and management acumen essential for the practice of internal auditing.
As the sole globally acknowledged certification for internal auditors, the Certified Internal Auditor (CIA) designation serves as evidence that you:
Maintain up-to-date knowledge of The IIA's International Professional Practices Framework (IPPF) and effectively demonstrate its proper utilization.
Possess the ability to execute an audit engagement in compliance with the International Standards for the Professional Practice of Internal Auditing.
Exhibit a comprehensive understanding of organizational governance and the capability to employ tools and methodologies for risk and control evaluation.
Apply the necessary business, information technology, and management acumen essential for the practice of internal auditing.
6. Fraud risk(10%)
Part 2 – Practice of Internal Auditing (100 questions |120 minutes)
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. The CIA exam Part 2 includes four domains focused on:
1. managing the internal audit activity (20%)
2. planning the engagement (20%)
3. performing the engagement (40%)
4. communicating engagement results and monitoring progress (20%)
Part 3 – Business Knowledge for Internal Auditing (100 questions | 120 minutes)
Part Three is strategically crafted to assess the knowledge, skills, and abilities of candidates, with a particular emphasis on their connection to fundamental business concepts. This segment comprises four distinct domains, each centered on a distinct aspect:
1. Business acumen (35%)
2. Information security (25%)
3. Information technology (20%)
4. Financial management (20%)
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