Certified Internal Auditor
The CIA is the only globally accepted designation for internal auditors and remains the standards by which individuals demonstrate their competence and professionalism in the internal audit field.
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Eligibility Requirements
Educational Requirement & Professional 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 as below:
Educational Requirement & Professional Experience
Character Reference
A candidate’s work experience in internal or external auditing should be submit upon requirement met via the IIA Global CCMS.
CIAs must exhibit the highest moral and professional character and abide by the IIA’s Code of Ethics. Candidates must submit a character reference from a responsible person such as a CIA, supervisor, manager, or educator. The Character Reference Form must accompany the Application Form.
Membership of IIA
Candidate must be an individual member of The Institute of Internal Auditors Malaysia.
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Registration & Application
Please note all applications will be processed and submitted directly to the IIA Global via CCMS.
Prior to that, you are required to be an individual member of IIA Malaysia. Upon approval of your membership, you will receive a Global Account Number (GAN) to have access to the IIA Global CCMS to activate your CCMS account.
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Examination Fees
Type of Fee Amount *Registration Fee USD 115 **Examination Fee Part 1 Exam USD 280 Part 2 Exam USD 230 Part 3 Exam USD 230 - Fees are subject to change.
- Fees paid are not refundable unless an application is rejected.
- The fees above are for self-study programme.
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Examination Content & Format
The CIA examination tests a candidate’s knowledge and ability regarding the current practice of internal auditing. It enables candidates and prospective managers to adapt to professional changes and challenges by:
- Addressing nearly all management skills.
- Focusing on the principles of management control.
- Measuring a candidate’s understanding of risk management and internal controls.
The Certified Internal Auditor examination is offered in three parts.
Part 1 : Essentials of Internal Auditing Part 2 : Practice of Internal Auditing Part 3 : Business Knowledge for Internal Auditing Duration 2 hours & 30 minutes 2 hours 2 hours No. of Questions 125 100 100 Topical Focus Area -
- Foundations of Internal
Auditing (15%)
- Foundations of Internal
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- Independence and
Objectivity (15%)
- Independence and
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- Proficiency and Due
Professional Care (18%)
- Proficiency and Due
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- Quality Assurance and
Improvement Program
(7%)
- Quality Assurance and
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- Governance, Risk
Management, and
Control (35%)
- Governance, Risk
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- Fraud Risks (10%)
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- Managing the Internal
Audit Activity (20%)
- Managing the Internal
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- Planning the Engagement
(20%)
- Planning the Engagement
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- Performing the
Engagement (40%)
- Performing the
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- Communicating
Engagement Results and
Monitoring Progress (20%)
- Communicating
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- Business Acumen
(35%)
- Business Acumen
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- Information Security
(25%)
- Information Security
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- Information
Technology (20%)
- Information
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- Financial Management
(20%)
- Financial Management
Examination NondisclosureThe CIA, similar to many other certifications, is non-disclosed. Candidates must sign a statement asserting that they will not divulge questions and answers after the examination is administered. Unauthorised disclosure of examination questions will be considered a breach of The IIA’s Code of Ethics and could result in disqualification of candidate or other appropriate censure. The IIA has published a model examination, which will be updated regularly, to reveal the current format of the examination. It has been designed to provide candidates with an understanding of the types of questions that typically appear on the CIA examination and offers expanded solution.
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CIA Practice Test
Please be informed that CIA candidates can purchase practice tests to prepare for the CIA exams. Candidates may purchase the practice test via IIA Global Certification Candidate Management System (CCMS) with a registration fee of USD50 per part.
Following are the form names in the CCMS:
- Practice Test CIA Part 1
- Practice Test CIA Part 2
- Practice Test CIA Part 3
Upon submission of the forms, candidates will receive a link from the test provider. The link can be accessed ONE time.
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Examination Administration
- A candidate’s registration for an examination part will be valid for 180 days from the date the registration is processed at IIA HQ, and the examination part fee is non-refundable.
- Candidates can sit at PearsonVUE testing centres in almost any country, regardless of country of registration.
- Candidates who do not pass the examination must wait 60 days to retest.
- You are encouraged to schedule your exam as soon as possible.
- The earlier you schedule, the better your chances of reserving a date, time, and location that is convenient for you.
- After you schedule your exam, Pearson VUE will email you an appointment confirmation that includes information about the test center location you selected. If you do not receive an email from Pearson VUE stating that you are scheduled for an exam, contact Pearson VUE customer service immediately, as this may indicate that your appointment was not properly recorded.
- Once your exam appointment is confirmed, you are expected to be present with appropriate government-issued ID on the date of the exam. If you do not appear for your exam at your scheduled location on your scheduled date and time, your registration will be voided, a “No-Show” status will be marked in your record, and you will forfeit your exam registration fee and no refund will be provided. If a “No-Show” status is issued, you will need to complete a new exam registration with payment to schedule another test date.
- You may cancel or reschedule your confirmed exam appointment as needed during your exam window directly in CCMS or by contacting Pearson VUE. You may make changes up to 24 hours prior to your confirmed appointment. However, you will be charged a US $75 change fee (payable directly to Pearson VUE) each time you reschedule. You will receive an email from Pearson VUE confirming your changes. If you do not receive the email, contact Pearson VUE immediately to ensure that your appointment was properly recorded