1.1 Certified Internal Auditor (CIA) Courses
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 exam is offered in the following languages: Arabic, Chinese
(unsimplified), English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean,
Polish, Portuguese, Russian, Spanish, Turkish, and Thai (available only in Thailand). As one
of the very few, we have been accredited to deliver the preparatory trainings for the official
exams to become a Certified Internal Auditor (CIA).
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. Candidates are able to sit for exams at any IIAauthorized Pearson VUE testing center worldwide, regardless of whether the testing center
is located in your hometown or country. To locate the testing centers nearest you, visit
thePearson VUE website. You must apply and register in The IIA's Certification Candidate
Management System (CCMS) prior to scheduling an exam.
The CIA-Exam consists of three compulsory parts, which all have to be passed. We are proud
to be able to deliver the training courses with the official CIA-materials, the ultimate
classroom training for the three exams:
 Part I Exam – Internal Auditing Basics
 Part II Exam – Internal Audit Practice
 Part III Exam – Internal Audit Knowledge Elements
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).
CIA candidates must meet the following eligibility requirements for education, character,
and work experience.
Education
CIA candidates must hold a 4-year post-secondary degree (or higher) or its educational
equivalent from an accredited university. For further details, please refer to
the Certification Candidate Handbook. Please note that The IIA will not accept any amount
of experience to substitute for missing education requirements.
Acceptable Documents:



Copy of your degree or official transcripts (If your name has changed since you earned
your degree, you must also include your legal name change document.)
Letter from university confirming degree
Letter from evaluation services confirming degree level
Important change to the Education Requirement for the CIA: The Global Board of Directors
has approved an alternate path to eligibility for the CIA for those candidates who do not
possess a Bachelor’s degree from an accredited university. Candidates may now become
eligible for the CIA, subject to approval, who possess:


Two years post-secondary education and five years verified experience in internal
audit or its equivalent, OR
Seven years verified experience in internal audit or its equivalent.
Work Experience
CIA candidates with a 4 year post-secondary degree must obtain a minimum of 24 months of
internal auditing experience or its equivalent. A Master’s degree can substitute for 12 of the
required 24 months. Please refer to the Certification Candidate Handbook for more details.
A completed Experience Verification Form is required. Candidates may apply to the program
and sit for the exam prior to satisfying the professional experience requirement, but will not
be certified until all program requirements have been met.
Character Reference
Candidates must exhibit high moral and professional character and must submit a Character
Reference Form signed by a CIA, CGAP, CCSA, CFSA, CRMA, or the candidate's supervisor.
Eligibility Period
Effective November 2010, the certification program’s eligibility requires candidates to
complete the program certification process within four years of application approval. If a
candidate has not completed the certification process within four 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. In addition, CPE reporting for CIAs who are IIA members is free.
1.1.1 Part 1 – Internal Auditing Basics
This live instructor-led Part 1 CIA exam preparation course is designed to give candidates a
high level introduction and overview of the topics covered on the new Part 1 CIA exam. The
course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence.
Taught by CIA-certified instructors, each attendee will have the opportunity to work through
practice exam questions, learn test taking tips, and will receive the updated Version 4.0
Part 1 IIA CIA Learning System™ self-study print, e-book, and online materials for the new 3part CIA exam. It is appropriate for CIA candidates, internal auditors seeking professional
development, and students in accounting, business, or financial degree programs.
During this course you will be able to:



Discuss difficult topics with subject matter experts and peers
Obtain study tips to help you stay on track to complete your CIA exam within your
specific
time-frame
Work through practice exam questions
Please note: Additional self-study time outside of the classroom
will be necessary to prepare for the exam.
In your course materials you will find your personal IIA CIA
Learning System Part I, which consists of:



1.1.1.1



Prepare for 2013 CIA Exam Part 1: Internal Audit Basics
Print and e-reader study materials with up-to-date content
Access to interactive online tests and study tools for one
year
o Pre- and post-test
o Chapter quizzes
o Flashcards and glossary
o CIA practice exam
o Online resource center
Teaching method
Live group instruction.
Review of the rationale, objective and scope of public sector auditing concepts.
Extensive use of case studies and real-world examples to illustrate practical
application of the auditing concepts.Interactive participation is encouraged.
1.1.1.2 Prerequisites
 Practical experience as an auditor is recommended.
 Knowledge of accounting and common business English is strongly advised.
 On-line registration at the IIA-website in order to obtain the materials, will be
arranged by us (included)
1.1.1.3
Topics
The new CIA exam Part 1 topics tested include aspects of mandatory guidance from the IPPF;
internal control and risk concepts; as well as tools and techniques for conducting internal
audit engagements. The topics covered are:



Definition of Internal Auditing
o Define purpose, authority, and responsibility of the internal audit activity
Code of Ethics
o Abide by and promote compliance with The IIA Code of Ethics
International Standards
o Comply with The IIA's Attribute Standards
 Determine if the purpose, authority, and responsibility of the internal
audit activity are documented in audit charter, approved by the Board
and communicated to the engagement clients
 Demonstrate an understanding of the purpose, authority, and
responsibility of the internal audit activity
o
Maintain independence and objectivity
 Foster independence
 Understand organizational independence
 Recognize the importance of organizational independence
 Determine if the internal audit activity is properly aligned to
achieve organizational independence
 Foster objectivity
 Establish policies to promote objectivity
 Assess individual objectivity




Maintain individual objectivity
Recognize and mitigate impairments to independence and
objectivity
o Determine if the required knowledge, skills, and competencies are available
 Understand the knowledge, skills, and competencies that an internal
auditor needs to possess
 Identify the knowledge, skills, and competencies required to fulfill the
responsibilities of the internal audit activity
o Develop and/or procure necessary knowledge, skills and competencies
collectively required by the internal audit activity
o Exercise due professional care
o Promote continuing professional development
 Develop and implement a plan for continuing professional
development for internal audit staff
 Enhance individual competency through continuing professional
development
o Promote quality assurance and improvement of the internal audit activity
 Monitor the effectiveness of the quality assurance and improvement
program
 Report the results of the quality assurance and improvement program
to the board or other governing body
 Conduct quality assurance procedures and recommend improvements
to the performance of the internal audit activity
Internal Control
o Types of Controls (e.g., preventive, detective, input, output, etc.)
o Management Control Techniques
o Internal Control Framework Characteristics and Use (e.g., COSO, Cadbury)
 Develop and implement an organization-wide risk and control
framework
o Alternative Control Frameworks
o Risk Vocabulary and Concepts
o Fraud Risk Awareness
 Types of fraud
 Fraud red flags
Conducting Internal Audit Engagements – Audit Tools and Techniques
o Data Gathering (Collect and analyze data on proposed engagements):
 Review previous audit reports and other relevant documentation as
part of a preliminary survey of the engagement area
 Develop checklists/internal control questionnaires as part of a
preliminary survey of the engagement area
 Conduct interviews as part of a preliminary survey of the engagement
area
 Use observation to gather data
 Conduct engagement to assure identification of key risks and controls
 Sampling (non-statistical [judgmental] sampling method, statistical
sampling, discovery sampling, and statistical analyses techniques)
o
o
o
o
o
Data
Analysis
and
Interpretation:
 Use computerized
audit tools and
techniques (e.g.,
data mining and
extraction,
continuous
monitoring,
automated work
papers,
embedded audit
modules)
 Conduct
spreadsheet
analysis
 Use analytical review techniques (e.g., ratio estimation, variance
analysis, budget vs. actual, trend analysis, other reasonableness tests)
 Conduct benchmarking
 Draw conclusions
Data Reporting
 Report test results to auditor in charge
 Develop preliminary conclusions regarding controls
Documentation / Work Papers
 Develop work papers
Process Mapping, Including Flowcharting
Evaluate Relevance, Sufficiency, and Competence of Evidence
 Identify potential sources of evidence
1.1.1.4 Number of days and price
This course lasts 2½ days (refresher course last 1½ days) and the course fee is US$ 900
(respectively US$ 700).
1.1.2 Part 2 – Internal Audit Practice
This live instructor-led Part 2 CIA exam preparation course is designed to give candidates a
high level introduction and overview of the topics covered on the new Part 2 CIA exam. The
course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence.
Taught by CIA-certified instructors, each attendee will have the opportunity to work through
practice exam questions, learn test taking tips, and will receive the updated Version 4.0
Part 2 IIA CIA Learning System™ self-study print, e-book, and online materials for the new 3part CIA exam.
It is appropriate for CIA candidates, internal auditors seeking professional development, and
students in accounting, business, or financial degree programs.
During this course you will be able to:
 Discuss difficult topics with subject matter experts and peers
 Obtain study tips to help you stay on track to complete your
CIA
exam
within
your
specific
time-frame
 Work through practice exam questions
Please note: additional self-study time outside of the classroom will
be necessary to prepare for the exam.
In your course materials you will find your personal IIA CIA Learning System Part II, which
consists of:



1.1.2.1



Prepare for 2013 CIA Exam Part 1: Internal Audit Practice
Print and e-reader study materials with up-to-date content
Access to interactive online tests and study tools for one year
o Pre- and post-test
o Chapter quizzes
o Flashcards and glossary
o CIA practice exam
o Online resource center
Teaching method
Live group instruction.
Review of the rationale, objective and scope of public sector auditing concepts.
Extensive use of case studies and real-world examples to illustrate practical
application of the auditing concepts.Interactive participation is encouraged.
1.1.2.2 Prerequisites
 Practical experience as an auditor is recommended.
 Knowledge of accounting and common business English is strongly advised.
 On-line registration at the IIA-website in order to obtain the materials, will be
arranged by us (included)
1.1.2.3
Topics
The new CIA exam Part 2 topics tested include managing the internal audit function via the
strategic and operational role of internal audit and establishing a risk-based plan; the steps
to manage individual engagements (planning, supervision, communicating results, and
monitoring outcomes); as well as fraud risks and controls. The topics covered are:

Managing the Internal Audit Function (40-50%)
o Strategic Role of Internal Audit
 Initiate, manage, be a change catalyst, and cope with change
 Build and maintain networking with other organization executives and
the audit committee
 Organize and lead a team in mapping, analysis, and business process
improvement
 Assess and foster the ethical climate of the board and management
 Investigate and recommend resolution for ethics/compliance
complaints, and determine disposition of ethics violations
 Maintain and administer business conduct policy (e.g., conflict
of interest), and report on compliance
 Educate senior management and the board on best practices in
governance, risk management, control, and compliance
 Communicate internal audit key performance indicators to senior
management and the board on a regular basis
 Coordinate IA efforts with external auditor, regulatory oversight
bodies and other internal assurance functions
 Assess the adequacy of the performance measurement system,
achievement of corporate objective – Awareness Level (A)
o Operational Role of IA
 Formulate policies and procedures for the planning, organizing,
directing, and monitoring of internal audit operations
Review the role of the internal audit function within the risk
management framework
 Direct administrative activities (e.g., budgeting, human resources) of
the internal audit department
 Interview candidates for internal audit positions
 Report on the effectiveness of corporate risk management processes
to senior management and the board
 Report on the effectiveness of the internal control and risk
management frameworks
 Maintain effective Quality Assurance Improvement Program
o Establish Risk-based IA Plan
 Use market, product, and industry knowledge to identify new internal
audit engagement opportunities
 Use a risk framework to identify sources of potential engagements
(e.g., audit universe, audit cycle requirements, management
requests, regulatory mandates)
 Establish a framework for assessing risk
 Rank and validate risk priorities to prioritize engagements in the audit
plan
 Identify internal audit resource requirements for annual IA plan
 Communicate areas of significant risk and obtain approval from the
board for the annual engagement plan
 Types of engagements
 Conduct assurance engagements
o Risk and control self-assessments
 Facilitated approach
 Client-facilitated
 Audit-facilitated
 Questionnaire approach
 Self-certification approach
o Audits of third parties and contract auditing
o Quality audit engagements
o Due diligence audit engagements
o Security audit engagements
o Privacy audit engagements
o Performance audit engagements (key performance
indicators)
o Operational audit engagements (efficiency and
effectiveness)
o Financial audit engagements
 Compliance audit engagements

Consulting engagements
o Internal control training
o Business process mapping
o Benchmarking
o System development reviews
o Design of performance measurement systems
II. Managing Individual Engagements (40-50%)
o Plan Engagements
 Establish engagement objectives/criteria and finalize the scope of the
engagement
 Plan engagement to assure identification of key risks and controls
 Complete a detailed risk assessment of each audit area (prioritize or
evaluate risk/control factors)


Determine engagement procedures and prepare engagement work
program
 Determine the level of staff and resources needed for the engagement
 Construct audit staff schedule for effective use of time
o Supervise Engagement
 Direct / supervise individual engagements
 Nurture instrumental relations, build bonds, and work with others
toward shared goals
 Coordinate work assignments among audit team members when
serving as the auditor-in-charge of a project
 Review work papers
 Conduct exit conference
 Complete performance appraisals of engagement staff
o Communicate Engagement Results
 Initiate preliminary communication with engagement clients
 Communicate interim progress
 Develop recommendations when appropriate
 Prepare report or other communication
 Approve engagement report
 Determine distribution of the report
 Obtain management response to the report
 Report outcomes to appropriate parties
o Monitor Engagement Outcomes
 Identify appropriate method to monitor engagement outcomes
 Monitor engagement outcomes and conduct appropriate follow-up by
the internal audit activity
 Conduct follow-up and report on management's response to internal
audit recommendations
 Report significant audit issues to senior management and the board
periodically
III. Fraud Risks and Controls (5-15%)
o Consider the potential for fraud risks and identify common types of fraud
associated with the engagement area during the engagement planning process
o Determine if fraud risks require special consideration when conducting an
engagement
o Determine if any suspected fraud merits investigation
o Complete a process review to improve controls to prevent fraud and
recommend changes
o Employ audit tests to detect fraud
o Support a culture of fraud awareness, and encourage the reporting of
improprieties
o Interrogation/investigative techniques – Awareness Level (A)
o Forensic auditing – Awareness Level (A)


1.1.2.4 Number of days, and price
This course lasts 2½ days (refresher course last 1½ days) and the course fee is US$ 900
(respectively US$ 700).
1.1.3 Part 3 – Internal Audit Knowledge
This live instructor-led Part 3 CIA exam preparation course is designed to give candidates a
high level introduction and overview of the topics covered on the new Part 3 CIA exam. The
course will reinforce your CIA knowledge, clarify topics, and build exam-day confidence.
Taught by CIA-certified instructors, each attendee will have the opportunity to work through
practice exam questions, learn test taking tips, and will receive the updated Version 4.0
Part 3 IIA CIA Learning System™ self-study print, e-book, and online materials for the new 3part CIA exam.
It is appropriate for CIA candidates, internal auditors seeking professional development,
and students in accounting, business, or financial degree programs.
During this course you will be able to:
 Discuss difficult topics with subject matter experts and peers
 Obtain study tips to help you stay on track to complete your CIA exam within your
specific
time-frame
 Work through practice exam questions
Please note: additional self-study time outside of the classroom will be necessary to prepare
for the exam. In your course materials you will find your personal IIA CIA Learning System
Part II, which consists of:
 Prepare for 2013 CIA Exam Part 1: Internal Audit Knowledge
Elements
 Print and e-reader study materials with up-to-date content
 Access to interactive online tests and study tools for one year
o Pre- and post-test
o Chapter quizzes
o Flashcards and glossary
o CIA practice exam
o Online resource center
1.1.3.1



Teaching method
Live group instruction.
Review of the rationale, objective and scope of public sector auditing concepts.
Extensive use of case studies and real-world examples to illustrate practical
application of the auditing concepts.Interactive participation is encouraged.
1.1.3.2 Prerequisites
 Practical experience as an auditor is recommended.
 Knowledge of accounting and common business English is strongly advised.
 On-line registration at the IIA-website in order to obtain the materials, will be
arranged by us (included)
1.1.3.3
Topics
The 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. The topics covered are:
 Governance / Business Ethics (5-15%)
o Corporate/Organizational Governance Principles
o Environmental and Social Safeguards
o Corporate Social Responsibility
 Risk Management (10-20%)- Proficiency Level (P)
o Risk Management Techniques
o Organizational Use of Risk Frameworks
 Organizational Structure/Business Processes and Risks (15-25%)
o Risk/Control Implications of Different Organizational Structures
Structure (e.g., centralized/decentralized)
Typical Schemes in Various Business Cycles (e.g., procurement, sales,
knowledge, supply-chain management)
o Business Process Analysis (e.g., workflow analysis and bottleneck
management, theory of constraints)
o Inventory Management Techniques and Concepts
o Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/Ecommerce
o Business Development Life Cycles
o The International Organization for Standardization (ISO) Framework
o Outsourcing Business Processes
Communication (5-10%)
o Communication (e.g., the process, organizational dynamics, impact of
computerization)
o Stakeholder Relationships
Management / Leadership Principles (10-20%)
o Strategic Management
 Global analytical techniques
o Structural analysis of industries
o Competitive strategies (e.g., Porter's model)
o Competitive analysis
o Market signals
o Industry evolution
 Industry environments
 Competitive strategies related to:
o Fragmented industries
o Emerging industries
o Declining industries
 Competition in global industries
o Sources/impediments
o Evolution of global markets
o Strategic
alternatives
o Trends
affecting
competition
 Strategic decisions
 Analysis
of
integration
strategies
 Capacity expansion
 Entry into new businesses
 Forecasting
 Quality management (e.g., TQM,
Six Sigma)
 Decision analysis
o Organizational Behavior
 Organizational theory (structures
and configurations)
 Organizational behavior (e.g., motivation, impact of job design,
rewards, schedules)
 Group dynamics (e.g., traits, development stages, organizational
politics, effectiveness)
 Knowledge of human resource processes (e.g., individual performance
management, supervision, personnel sourcing/staffing, staff
development)
o
o




 Risk/control implications of different leadership styles
 Performance (productivity, effectiveness, etc.)
o Management Skills/Leadership Styles
 Lead, inspire, mentor, and guide people, building organizational
commitment and entrepreneurial orientation
 Create group synergy in pursuing collective goals
 Team-building and assessing team performance
o Conflict Management
 Conflict resolution (e.g., competitive, cooperative, and compromise)
 Negotiation skills
 Conflict management
 Added-value negotiating
o Project Management / Change Management
 Change management
 Project management techniques
VI. IT / Business Continuity (15-25%)
o Security
 Physical/system security (e.g., firewalls, access control)
 Information protection (e.g., viruses, privacy)
 Application authentication
 Encryption
o Application Development
 End-user computing
 Change control
o Systems development methodology (Proficiency Level)
 Application development
 Information systems development
o System Infrastructure
 Workstations
 Databases
 IT control frameworks (e.g., eSAC, COBIT)
 Functional areas of IT operations (e.g., data center operations)
 Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
 Data, voice, and network communications/connections (e.g., LAN,
VAN, and WAN)
 Server
 Software licensing
 Mainframe
 Operating systems
 Web infrastructure
o Business Continuity
 IT contingency planning
VII. Financial Management (13-23%)
o Financial Accounting and Finance
 Basic concepts and underlying principles of financial accounting (e.g.,
statements, terminology, relationships)
 Intermediate concepts of financial accounting (e.g., bonds, leases,
pensions, intangible assets, RandD)
 Advanced concepts of financial accounting (e.g., consolidation,
partnerships, foreign currency transactions)
 Financial statement analysis (e.g., ratios)
 Types of debt and equity
 Financial instruments (e.g., derivatives)
 Cash management (e.g., treasury functions)

1.1.3.4
 Valuation models
 Business valuation
 Inventory valuation
 Capital budgeting (e.g., cost of capital evaluation)
 Taxation schemes (e.g., tax shelters, VAT)
o Managerial Accounting
 General concepts
 Costing systems (e.g., activity-based, standard)
 Cost concepts (e.g., absorption, variable, fixed)
 Relevant cost
 Cost-volume-profit analysis
 Transfer pricing
 Responsibility accounting
 Operating budget
VIII. Global Business Environment (0-10%)
o Economic / Financial Environments
 Global, multinational, international, and multi-local compared and
contrasted
 Requirements for entering the global marketplace
 Creating organizational adaptability
 Managing training and development
o Cultural / Political Environments
 Balancing global requirements and local imperatives
 Global mindsets (personal characteristics/competencies)
 Sources and methods for managing complexities and contradictions.
 Managing multicultural teams
o Legal and Economics — General Concepts (e.g., contracts)
o Impact of Government Legislation and Regulation on Business (e.g., trade
legislation)
Number of days and price
This course lasts 5 days (refresher course last 3 days) and the course fee is US$ 1,400
(respectively US$ 1,100).