CIA Exam Overview
Part I
Essentials of Internal Auditing
- Duration: 2.5 hours
- Format: computer-based testing, 125 questions
- Testing Windows: year-round
- Topic Weights:
• 15% Foundations of Internal Auditing
• 15% Independence & Objectivity
• 18% Proficiency & Due Professional Care
• 7% Quality Assurance & Improvement Program
• 35% Governance, Risk Management & Control
• 10% Fraud Risks
Part II
Practice of Internal Auditing
- Duration: 2 hours
- Format: computer-based testing, 100 questions
- Testing Windows: year-round
- Topic Weights:
• 20% Managing the Internal Audit Activity
• 20% Planning the Engagement
• 40% Performing the Engagement
• 20% Communicating Engagement Results and Monitoring Progress
Part III
Business Knowledge for Internal Auditing
- Duration: 4 hours
- Format: computer-based testing, 100 questions
- Testing Windows: year-round
- Topic Weights:
• 35% Business Acumen
• 25% Information Security
• 20% Information Technology
• 20% Financial Management
Exam Requirements
To earn the CPA credential, you need to pass all four sections of the Uniform CPA Examination.
Find out more about each exam section and its key topics.