Close

IIA CIA exam syllabus 2019

Major CIA Syllabus Changes in 2019

:

  • Part 1 – Essentials of Internal Auditing. 125 questions I 2.5 hours (150 minutes) …
  • Part 2 – Practice of Internal Auditing. 100 questions I 2.0 hours (120 minutes) …
  • Part 3 – Business Knowledge for Internal Auditing. 100 questions I 2.0 hours (120 minutes)

The IIA has adjusted the syllabus of all 3 parts to reflect the latest global practice of internal audit. In particular, the IIA has revised Part 1 and Part 2 to better align with The IIA’s International Standards for the Professional Practice of Internal Auditing.

The IIA has also switched a few sections between Part 1 and Part 2 to create a more focused and coherent syllabus. Therefore, candidates who have already taken Part 1 or 2 may see some subject areas repeats if they take the other part in 2019.

As you can see in this comparison of the IIA syllabus for each part, the CIA Part 1 syllabus and the CIA Part 2 syllabus have gained content areas, while the CIA Part 3 syllabus has lost content areas.

CIA Part 1 Syllabus Changes

Essentials of Internal Auditing

Part 1 CIA Syllabus 2018 Part 1 CIA Syllabus 2019
I. Mandatory Guidance (35-45%) I. Foundations of Internal Auditing (15%)
II. Internal Control / Risk (25-35%) II. Independence and Objectivity (15%)
III. Conducting Internal Audit Engagements – Audit Tools and Techniques (25-35%) III. Proficiency and Due Professional Care (18%)
IV. Quality Assurance and Improvement Program (7%)
V. Governance, Risk Management, and Control (35%)
VI. Fraud Risks (10%)

CIA Part 2 Syllabus Changes

Practice of Internal Auditing

Part 2 CIA Syllabus 2018 Part 2 CIA Syllabus 2019
I. Managing the Internal Audit Function (40-50%) I. Managing the Internal Audit Activity (20%)
II. Managing Individual Engagements (40-50%) II. Planning the Engagement (20%)
III. Fraud Risks and Controls (5-15%) III. Performing the Engagement (40%)
IV. Communicating Engagement Results and Monitoring Progress (20%)

CIA Part 3 Syllabus Changes

Business Knowledge for Internal Auditing

Part 3 CIA Syllabus 2018 Part 3 CIA Syllabus 2019
I. Governance / Business Ethics (5-15%) I. Business Acumen (35%)
II. Risk Management (10-20%) II. Informational Security (25%)
III. Organizational Structure / Business Processes and Risks (15-25%) III. Information Technology (20%)
IV. Communications (5-10%) IV. Financial Management (20%)
V. Management / Leadership Principles (10-20%)
VI. IT / Business Continuity
VII. Financial Management (10-20%)
VIII. Global Business Environment (0-10%)