A certified internal auditor (CIA) is an individual who has met the requirements for certification as established by the Institute of Internal Auditors (IIA). Requirements relate to education, experience, and successful completion of an examination. Achieving the credential as a certified internal auditor is tangible evidence of meeting professional qualifications established by the IIA.

The IIA, established in 1941 at a meeting in New York City, now has a worldwide membership of more than 70,000 in more than 100 counties. The CIA examination was first administered in 1974.

The Examination

The CIA examination is offered twice a year, once in May and once in November. The exam has four parts:

Part I: Internal Audit Process

• Auditing
• Professionalism
• Fraud

Part Ii: Internal Audit Skills

• Problem solving and evaluating audit evidence
• Data gathering, documentation, and reporting
• Sampling and mathematics

Part Iii: Management Control and Technology

• Management control
• Operations management
• Information...