The CIA exam hub · CIA Exam Prep

The CIA exam, explained: requirements, parts, cost, study plan and practice.

Everything a candidate needs to decide, apply, prepare and pass the Certified Internal Auditor exam under the 2025 syllabus, on one page: who qualifies, what the three parts test and in what proportions, what it costs a member and a non-member, how scoring works, how many hours to plan, a week-by-week study plan for each part, what happens on the day, and what the designation asks of you afterward. Every fact here was checked against the IIA’s own publications in September 2026, and every CIA article on this site is indexed at the end.

  • 2025 syllabus · three parts
  • $990 in IIA fees for members, $1,515 for non-members
  • Scaled 250–750, pass at 600
  • ✎ 156 free practice questions
  • 📅 Free study planner
  • Checked September 2026

On this page

What the CIA is, and what it is worth

The Certified Internal Auditor is the only globally recognized certification designed specifically for internal auditors, awarded by The Institute of Internal Auditors after a candidate passes three exam parts, documents the required education and experience, and agrees to the IIA’s Code of Ethics. It dates from the early 1970s, it is held by internal auditors in well over a hundred countries, and it is the credential that audit committees, chief audit executives and recruiters treat as the baseline evidence that someone understands the profession’s standards rather than only its tasks. The exam is written to the Global Internal Audit Standards, which took effect in January 2025, so a current CIA has demonstrated knowledge of the framework the profession actually operates under, not the one it operated under a decade ago.

What it is worth depends on who you are. For an internal auditor with two or three years in the profession, it is the qualification that separates the people who will be given engagements to lead from the people who will keep being assigned to them; most senior auditor and audit manager postings list it as required or strongly preferred, and many functions pay for it. For an accountant, compliance officer or risk analyst moving into internal audit, it is the fastest way to signal that the move is deliberate, because the exam tests the profession’s way of thinking rather than accounting knowledge. For a chief audit executive, it is close to a condition of credibility with the board. Review providers publish salary-premium figures of roughly 35 to 50 percent for certified auditors; treat those as marketing, since their methodology is not disclosed, and read the salary guide for what the market actually pays at each level and how certification moves an offer.

Who should not take it, at least not first: an IT auditor whose work is entirely systems and security is often better served by the CISA, a fraud examiner by the CFE, and a public accountant by finishing the CPA before adding the CIA. The CIA versus CISA, CIA versus CPA and CIA versus CFA comparisons on this site work through those choices in detail, and the timing guide covers when in a career the exam pays back fastest. For everyone whose work is or will be internal auditing, the answer is simpler: take it, and take it while the material is fresh from daily work rather than waiting for a quieter year that never arrives.

The three parts under the 2025 syllabus

The exam has three parts, taken separately in any order, each a multiple-choice test delivered at a Pearson VUE test center. Every question has four options and one best answer, there is no penalty for guessing, and each part is scored on its own. The parts, their lengths and their domains under the 2025 syllabus are below; the weights are the share of the questions drawn from each domain.

PartQuestions and timeDomains and weightsWhat it is really testing
Part 1: Internal Audit Fundamentals125 questions, 150 minutesFoundations of Internal Auditing 35% · Ethics and Professionalism 20% · Governance, Risk Management, and Control 30% · Fraud Risks 15%Whether you know what the profession is for and what its Standards require: purpose, mandate and charter, independence and objectivity, the Code of Ethics as standards, COSO and risk concepts, control types, and fraud awareness
Part 2: Internal Audit Engagement100 questions, 120 minutesEngagement Planning 50% · Information Gathering, Analysis, and Evaluation 40% · Engagement Supervision and Communication 10%Whether you can run an engagement the way Domain V of the Standards describes: risk assessment, objectives and scope, criteria, work programs, evidence, sampling, findings with their four elements, supervision
Part 3: Internal Audit Function100 questions, 120 minutesInternal Audit Operations 25% · Internal Audit Plan 15% · Quality of the Internal Audit Function 15% · Engagement Results and Monitoring 45%Whether you can think like a chief audit executive: strategy, resources and methodology, the risk-based plan, the quality program, and above all how results are communicated, concluded, followed up and escalated

Two features of the structure shape how you should study. First, the two heaviest domains on the whole exam are Part 2’s Engagement Planning, at 50 percent of that part, and Part 3’s Engagement Results and Monitoring, at 45 percent, which means that planning an engagement, and reporting, concluding, following up and escalating accepted risk, are worth more marks than any other topics; candidates who treat Part 3 as the “business knowledge” part of the old exam and cram accounting are studying the wrong syllabus. Second, Part 1 is the longest and the broadest, and its pass rate is the lowest, because it is where candidates meet the Standards’ exact wording for the first time and discover that their workplace habits are not the same as the requirements. The 2019 syllabus labelled every topic basic or proficient; the 2025 syllabus drops those labels, so the verb that opens each topic, such as describe, recognize, evaluate or assess, is now the only signal of how deeply it is tested. Expect scenarios to dominate.

Part 1 is also the exam for the IIA’s Internal Audit Practitioner designation: the IAP exam is CIA Part 1, the IAP asks only for identification to enter, and an active IAP who applies to the CIA receives a Part 1 waiver. That makes the IAP the entry route for students and for candidates without a degree, as the requirements section below explains.

What changed in 2025, and why it matters for old study material

The IIA rebuilt the syllabus to align with the Global Internal Audit Standards, and English-language exams moved to the new syllabus on 28 May 2025, with other languages transitioning afterward on schedules the IIA publishes by language. The part names changed: Essentials of Internal Auditing became Internal Audit Fundamentals, Practice of Internal Auditing became Internal Audit Engagement, and Business Knowledge for Internal Auditing became Internal Audit Function. The question counts and durations did not change. The content did, and Part 3 changed most.

Part2019 syllabus domains2025 syllabus domainsPractical effect
Part 1Foundations 15% · Independence and Objectivity 15% · Proficiency and Due Professional Care 18% · Quality Assurance and Improvement Program 7% · Governance, Risk Management, and Control 35% · Fraud Risks 10%Foundations 35% · Ethics and Professionalism 20% · Governance, Risk Management, and Control 30% · Fraud Risks 15%Foundations more than doubled in weight and now carries the Standards’ structure, mandate, charter and board conditions; the quality program moved to Part 3; ethics is now a named domain built on Domain II of the Standards
Part 2Managing the Internal Audit Activity 20% · Planning the Engagement 20% · Performing the Engagement 40% · Communicating Results and Monitoring Progress 20%Engagement Planning 50% · Information Gathering, Analysis, and Evaluation 40% · Engagement Supervision and Communication 10%Part 2 became a pure engagement exam: managing the function and communicating results moved to Part 3, and planning is now half the paper
Part 3Business Acumen 35% · Information Security 25% · Information Technology 20% · Financial Management 20%Internal Audit Operations 25% · Internal Audit Plan 15% · Quality of the Internal Audit Function 15% · Engagement Results and Monitoring 45%The old business-knowledge content is gone as a set of domains; Part 3 is now about running the function and communicating its results, tested from the chief audit executive’s seat

The consequence for study material is blunt. Any review course, question bank or textbook edition written for the 2019 syllabus tests the wrong Part 3 and cites standard numbers that no longer exist; a question about Standard 2060 or Attribute Standard 1110 is a question about a framework that was withdrawn in January 2025. Used books and hand-me-down question banks are therefore worth much less than they look, and the first thing to check on any product is that it states the 2025 syllabus and the Global Internal Audit Standards on the cover. This site’s Part 3 guide was rewritten for the new syllabus and its IPPF-to-GIAS mapping table translates every old standard number into the new one for readers working from older notes.

One more change of the same year matters for logistics: the IIA permanently discontinued online proctored exams on 28 May 2025. Every CIA exam is now taken at a Pearson VUE test center. Articles and forum posts that describe testing from home are out of date.

For the detail behind this section, the 2025 syllabus guide maps all 62 topics part by part, shows what moved from the 2019 syllabus and what was dropped, explains what happens to parts passed under the old syllabus, and sets out a study plan for candidates caught mid-transition.

Eligibility: education, experience and the documents

Eligibility has two gates: what you need to enter the program and sit the exams, and what you need before the certification is issued. The entry gate is education or, failing that, experience; the exit gate is verified internal audit experience, which may be earned before or after the exams. Everything is handled in the IIA’s Certification Candidate Management System, known as CCMS.

Entry pathExperience required before the certification is issuedNotes
Master’s degree or equivalent12 months of internal audit experience or equivalentThe subject of the degree does not matter; law, engineering and business degrees all qualify
Bachelor’s degree or equivalent24 months of internal audit experience or equivalentThe most common path; any field of study
Active Internal Audit Practitioner designation60 months of internal audit experience or equivalent, two of them within the last three years; 12 or 24 months if you also hold a master’s or bachelor’s degreeThe IAP is earned by passing CIA Part 1, asks only for identification to enter, and gives a Part 1 waiver when you apply to the CIA
No degree, with five years of experience already completed60 months of internal audit experience or equivalent, completed before you applyTwo of the five years must fall within the three years before application; without the five years, the IAP is the route in
StudentsAs for the route you certify underStudents start through the IAP: sit CIA Part 1 as the IAP exam, then apply to the CIA with the Part 1 waiver and certify when the degree and experience, or the experience alone, are complete

“Equivalent” experience is broader than many candidates assume: the IIA accepts external audit, quality assurance, compliance and internal control work as equivalent, and it counts experience earned after the exams as well as before, so a candidate can pass all three parts and then finish the experience clock. The experience is verified by a supervisor or an IIA-certified individual through a form in CCMS. Alongside proof of education you will upload a valid government-issued photo identification in the exact name you will test under. The March 2026 candidate handbook asks for no character reference, although older guides still mention one, and at the start of each exam you accept the IIA’s nondisclosure agreement and terms of use. Holders of an approved accounting credential, such as the CPA or a listed chartered accountancy designation, and active CISAs can take the single-exam CIA Challenge Exam instead of the three parts.

The program window is the requirement that catches people. From the date your application is approved you have three years to pass all three parts; you can buy a one-time 12-month extension for $275 before the window closes, and if it closes with a part outstanding you re-enter the program and lose the passed parts. Inside the window you have up to eight attempts at each part. Three years is generous for a candidate who schedules Part 1 within the first six months and it is punishing for one who applies, gets busy, and returns in year three. The full requirements, including the documents and the traps that delay certification after passing, are in the CIA exam requirements guide.

What the exam costs, member and non-member

The IIA’s fees are the fixed part of the bill and the smallest part of the real cost. A member who passes all three parts at the first attempt pays $990 in exam and application fees; a non-member pays $1,515. The difference of $525 is more than a year of individual membership at $290, which is why joining before you apply is nearly always the right arithmetic, and public sector and educator members pay a lower rate again. The figures below are the IIA’s North American prices in September 2026; check the current schedule before you pay, because the IIA revises fees.

ItemIIA memberNon-memberNotes
CIA program application (one time)$120$240Paid once when you enter the program; starts the three-year window
Part 1: Internal Audit Fundamentals$310$445125 questions, 150 minutes
Part 2: Internal Audit Engagement$280$415100 questions, 120 minutes
Part 3: Internal Audit Function$280$415100 questions, 120 minutes
Three parts plus application, first attempt$990$1,515The $525 gap is what the membership decision turns on
Individual membership, annual$290Public sector and educator memberships are lower; students lower still
Retaking a partSame as the part feeSame as the part feeThere is no discounted retake; a member retaking Part 2 pays $280 again
Rescheduling an appointment$75$75Changes must be made at least 48 hours before the appointment; the IIA covered rescheduling costs during the 2025 online-proctoring transition
Registration extension$100$100A one-time 75-day extension of a part registration, capped at your program expiry
Program extension$275$275A one-time 12 months, bought before the three-year window closes with a part outstanding
Annual renewal after you certify$30$120Paid with your CPE report by 31 December; $60 or $240 in the grace period, and some local institutes pay the member fee

The variable part of the bill is review material and your own time. Self-study question banks start around $500 for a year’s access; mid-tier review courses with books, videos and simulated exams run roughly $900 to $1,300 at list price and are frequently discounted; the top tiers with tutoring or unlimited access reach $1,200 to $2,000 or more. Then there is the cost nobody puts in the brochure: 300 to 450 hours of study across the three parts for a typical candidate, and 40 hours of continuing education every year after you pass. The table below is the range of realistic total budgets for five kinds of candidate, from the cost guide, which itemizes every line.

CandidateIIA fees, first attemptMembership, one yearPrep courseOne retake and one rescheduleTotal
Student member, self-study with a question bank$990$0$499$355$1,844
Individual member, mid-tier course$990$290$974 to $1,099$355$2,609 to $2,734
Public sector or educator member, mid-tier course$990$200$974 to $1,099$355$2,519 to $2,644
Non-member, mid-tier course$1,515$0$974 to $1,099$490$2,979 to $3,104
Individual member, top-tier course, two retakes, program extension$990$580 (two years)$1,199 to $1,249$635 plus $275 extension$3,679 to $3,729

Many employers reimburse fees and course costs, some on passing and some up front; ask before you pay, and ask specifically whether a failed attempt is covered, because that clause decides whether a retake costs you $280 or your own weekend. The IIA also runs periodic exam-fee promotions for members and offers reduced pricing in some countries through its local institutes, so a candidate outside North America should price the program through their institute’s site rather than assuming the figures above.

How the exam is scored, and the pass rates

Each part is reported as a scaled score from 250 to 750, and 600 is a pass. The IIA converts your raw count of correct answers to the scale using a method it does not publish, which is why no review course can tell you exactly how many questions you need; the working assumption across the industry is that roughly three quarters correct lands at 600, and the free question bank on this site uses that assumption for its indicative score. Because there is no penalty for a wrong answer, an unanswered question and a wrong one score the same, so every question should carry an answer when the clock stops. A small number of questions on each form are unscored pretest items being trialed for future exams; you cannot tell which they are, so treat every question as live.

Since 1 April 2026 there is no unofficial result at the test center. The IIA moved the three-part CIA exam to delayed scoring, under which every result is reviewed before release and the official score reaches your CCMS account within three weeks of the exam date; guides that describe a printed pass or fail report handed over at the desk describe the old process. If you fail, the score report shows your performance by domain, which is the single most useful document a retaking candidate has; the difficulty guide includes a retake protocol built around it. There is a waiting period, currently 30 days, before you can retake the same part, and a limit of eight attempts at each part within the program window, so a failed part costs weeks as well as the fee. The retake playbook turns the domain breakdown into a 30, 60 or 90-day plan.

PartMost recently published pass rateWhat the number says
Part 1: Internal Audit Fundamentals44%More than half of first sitters fail the broadest part, usually on the exact wording of the Standards and on ethics scenarios where the “reasonable” answer is not the compliant one
Part 2: Internal Audit Engagement48%Practitioners do better here because it tests work they do, but workplace shortcuts are marked wrong when they conflict with the Standards
Part 3: Internal Audit Function56%The highest pass rate, and the part most transformed in 2025; candidates using old material now face a different exam

Read those figures the way an auditor reads a control failure rate: these are people who paid to sit, most of whom work in the profession and many of whom bought a review course. The exam is not hard because the material is obscure; the Standards are public and each syllabus fits on two pages. It is hard because it tests whether you know what the Standards require rather than what your function does, and because the scenario questions punish the instinct to pick the pragmatic answer over the compliant one. The candidates who pass first time are the ones who studied the requirements as written and practiced enough scenario questions to recognize the pattern.

Applying, registering and scheduling

The process has four steps, and the order matters for your money and your calendar. First you create a CCMS account and apply to the CIA program, uploading your education document and identification and paying the application fee; approval typically takes a few business days once the documents are complete, and it starts your three-year window. Second, you register for a specific part and pay its fee; the registration is valid for 180 days, or until your program window closes if that is sooner, within which you must schedule and sit the exam, and it can be extended once by 75 days for $100. Third, you schedule the appointment with Pearson VUE, choosing a test center and a date, and you can reschedule for a fee subject to the notice rules in the candidate handbook. Fourth, you sit, and the official score is released to your CCMS account within three weeks; since April 2026 there is no unofficial result on screen.

StepWhereWhat to have readyThe clock it starts
1. Apply to the programCCMSDegree or transcript, or proof of the experience or IAP route; government photo ID in your testing name; application feeThree years to pass all three parts, from approval
2. Register for a partCCMSThe part fee; a realistic study plan, because the next clock is short180 days to schedule and take that part
3. Schedule the appointmentPearson VUE, via the link in CCMSPreferred dates and centers; changes cost $75 and must be made at least 48 hours aheadYour seat on a fixed date
4. Sit the examPearson VUE test center (test centers only since 28 May 2025)The same ID used in your application; nothing else is allowed in the roomOfficial score to CCMS within three weeks of the exam date (delayed scoring since 1 April 2026); the 30-day retake wait if needed
5. Complete the experience and claim the certificationCCMSExperience verification form signed by a supervisor or an IIA-certified personCertification issued; annual CPE reporting begins

Three practical rules. Do not register for a part until you can see your study finishing within the 180 days, because an expired registration forfeits the fee. Book the test center appointment as soon as you register, since popular centers fill weeks ahead and the availability of a date is as much a constraint as your readiness. And use exactly the name on your identification everywhere in CCMS; a mismatch between the application and the ID presented at the center is the most common reason candidates are turned away on the day, and there is no refund for it.

How long to study: the hours by experience

The IIA publishes no official figure. Review providers’ estimates run from about 250 hours across the three parts (HOCK suggests roughly 70, 70 and 110) to about 285 (Gleim’s averages before the 2025 syllabus were roughly 75, 85 and 125), and the number varies more with experience than with intelligence, and by part in a way the 2025 syllabus changed. Part 1 is longest to prepare for most people because it demands the Standards’ vocabulary and structure verbatim; Part 2 is fastest for working auditors because it tests what they do every week; Part 3 now rewards people who have sat in the chief audit executive’s meetings and punishes those who prepared for the old business-knowledge syllabus. The matrix gives a planning range; the study-hours guide explains how to calibrate it against a diagnostic test.

Candidate profilePart 1Part 2Part 3TotalCalendar at 10 hours a week
New to internal audit, or a student140 to 170 hours110 to 140 hours110 to 140 hours360 to 450 hoursNine to eleven months
Two to five years in internal audit100 to 130 hours80 to 100 hours90 to 110 hours270 to 340 hoursSeven to nine months
Five or more years, including managing engagements or a function80 to 100 hours60 to 80 hours60 to 80 hours200 to 260 hoursFive to seven months
Career switcher from external audit, compliance or risk120 to 150 hours80 to 110 hours100 to 130 hours300 to 390 hoursEight to ten months

Two adjustments to the matrix. If English is not your first language and you are testing in English, add 15 to 20 percent, because the exam’s difficulty is partly in reading scenario stems quickly. And if you are taking the parts back to back rather than spreading them over a year, subtract about 10 percent from Parts 2 and 3, because the Standards knowledge from Part 1 carries forward and does not need relearning. The one thing not to do is to spread a single part over more than about four months; retention falls faster than the hours accumulate, and candidates who take six months over Part 1 typically end up re-studying the first half.

A twelve-week plan for each part

Twelve weeks at eight to twelve hours a week fits the middle rows of the matrix and fits inside a 180-day registration with room to reschedule once. The shape is the same for every part: three weeks of learning the domains in syllabus-weight order, five weeks of domain-by-domain practice with the rationales, two weeks of mixed timed sets, and two weeks of re-reading everything you missed. The CIA Study Planner turns these plans into a dated, day-by-day schedule around your own calendar, with every IIA deadline marked. The plans below name what to read and what to do each week, using the guides on this site as the free reading layer beneath whatever review course you use.

Part 1: Internal Audit Fundamentals

WeekStudyDo
1The structure of the Standards: five domains, fifteen principles, 52 standards; Domain I and the purpose statement; the reference mapWrite the fifteen principles from memory; read Domain I in the Standards themselves
2Domain III: mandate, charter, independence, the board’s essential conditions, the chief audit executive’s qualifications, quality oversight; the Domain III guideTwenty foundations questions in study mode; list every responsibility the Standards assign to the board
3Domain II: the five principles and thirteen standards of ethics and professionalism; impairments and safeguards; the Domain II guideAll twelve ethics questions in the bank; write a one-line rule for each standard 1.1 to 5.2
4Governance and the Three Lines Model; COSO internal control, five components and seventeen principles; the COSO guideMemorize the seventeen principles by component; twenty governance, risk and control questions
5Risk concepts: appetite, tolerance, capacity, inherent and residual risk, responses; COSO ERM’s five components; the risk appetite guideDomain drill on governance, risk and control in study mode until above 80 percent
6Control types and IT controls: preventive, detective, corrective; segregation of duties; general versus application controls; the controls taxonomyClassify fifty controls by type without looking; twenty questions
7Fraud: the triangle, the ACFE fraud tree, red flags, the auditor’s responsibility and the response protocol; the fraud tree guideAll nine fraud questions; read the red flags library once
8Review week: re-read Domains I, II and III in the Standards, requirements onlyFifty mixed Part 1 questions in study mode; log every miss by standard number
9Topical Requirements and how they bind; the transition from the IPPF; the Topical Requirements guideFirst timed set: all Part 1 questions in exam mode
10Weakest domain from the timed set, using the linked guides from the missed questionsTwo timed sets of 50 from your review course, syllabus weights
11Ethics scenarios: pick the compliant answer, not the reasonable one; re-read Standards 1.1, 2.2, 2.3, 4.3Full-length timed simulation, 125 questions in 150 minutes
12Re-read every rationale you have logged; nothing newOne light set two days before; rest the day before; sit

Part 2: Internal Audit Engagement

WeekStudyDo
1Domain V structure: Standards 13.1 to 15.2; the Domain V guideWrite the fourteen Domain V standards from memory with one requirement each
2Engagement planning: 13.1 communication, 13.2 risk assessment, 13.3 objectives and scope; the planning memo templateTwenty planning questions; draft objectives and scope for a process you know
3Criteria, resources and work programs: 13.4 to 13.6; the RCM template and the work program guideRewrite five vague procedures to the five-element standard; twenty questions
4Evidence: relevant, reliable, sufficient; the hierarchy; information produced by the entity; the evidence guideRank twenty pieces of evidence by reliability; fifteen questions
5Sampling: attribute versus monetary unit, sample sizes, evaluating deviations; the sample sizes guideWork every sampling question in your course twice
6Findings: criteria, condition, cause, effect under 14.3; significance; the five C’s masterclassDissect three findings from your own reports into the four elements
7Analytics and documentation: 14.2 and 14.6; the model workpaperDomain drill on information gathering, analysis and evaluation until above 80 percent
8Supervision and communication during the engagement: 12.3, 13.1, the closing meeting; the negotiation guideAll five supervision and communication questions; fifty mixed questions
9Review week: re-read Standards 13.1 to 14.6, requirements and considerationsFirst timed set: all Part 2 questions in exam mode
10Weakest domain, via the linked guidesTwo timed sets of 50 from your course
11Scenario tactics: identify which standard the stem is testing before reading the optionsFull-length timed simulation, 100 questions in 120 minutes
12Re-read logged rationales; nothing newOne light set; rest; sit

Part 3: Internal Audit Function

WeekStudyDo
1Domain IV structure: Standards 9.1 to 12.3; the Domain IV guide; the Part 3 syllabus guideWrite the sixteen Domain IV standards from memory with one requirement each
2Results and monitoring, the 45 percent domain: 14.4 recommendations, 14.5 conclusions, 15.1 final communication; the model report libraryTwenty results questions; derive the rating for each model report yourself
3Follow-up and escalation: 15.2 confirming implementation, 11.5 acceptance of risk, 11.4 errors and omissions; issue validation and risk acceptanceTwenty results questions; write the escalation path for an unremediated High
4Communication attributes and stakeholder relationships: 11.1 to 11.3; the report anatomy guideDomain drill on results and monitoring until above 80 percent
5Operations: strategy 9.2, methodologies 9.3, resources 10.1 to 10.3, performance 12.2; the audit committee presentationAll twelve operations questions; draft five performance measures for a function
6The plan: 9.1, 9.4, 9.5; the audit universe; reliance; the risk assessment playbookAll eight plan questions; build a ten-line audit universe for an organization you know
7Quality: 8.3, 8.4, 12.1; internal and external assessments; the conformance statement; the QAIP playbookAll eight quality questions; list what an external assessor would ask to see
8Review week: re-read Domain IV and Standards 14.4 to 15.2Fifty mixed Part 3 questions in study mode
9Board interaction and reporting: 8.1, 8.2, what goes to the board and whenFirst timed set: all Part 3 questions in exam mode
10Weakest domain, via the linked guidesTwo timed sets of 50 from your course
11Chief audit executive scenarios: whose decision is it, and what must be communicated to whomFull-length timed simulation, 100 questions in 120 minutes
12Re-read logged rationales; nothing newOne light set; rest; sit

Whichever part you start with, the discipline that separates passing from failing is the miss log: a running list of every question you got wrong, the standard or concept it tested, and the reason you missed it. Reading that log in weeks eleven and twelve is worth more than any new material, because the exam is not testing whether you have seen everything; it is testing whether you have stopped making your particular mistakes. The study schedule guide has a printable version of this plan and the common mistakes guide lists the errors that recur most.

Studying with the Standards: what to read for each domain

The exam is written to the Global Internal Audit Standards, which the IIA publishes free, and the single best study decision a candidate can make is to read the Standards themselves rather than only a course’s paraphrase of them. The table maps each syllabus domain to the parts of the Standards it draws on and to the guide on this site that explains that material in practice, with worked examples. The free question bank links every question to the same guides, so a miss in practice sends you to the right reading.

DomainIn the StandardsRead on this site
P1 Foundations of Internal Auditing (35%)Domain I; Domain III Standards 6.1 to 8.4; Topical RequirementsThe Standards reference map; Domain III; Topical Requirements; the Three Lines Model
P1 Ethics and Professionalism (20%)Domain II, Standards 1.1 to 5.2Domain II explained
P1 Governance, Risk Management, and Control (30%)Standard 9.1; the glossary’s governance, risk management and control definitions; COSO frameworks by referenceCOSO’s 17 principles; risk appetite; control types; segregation of duties; ITGCs versus application controls
P1 Fraud Risks (15%)Standards 3.1 and 13.2 fraud considerations; 4.3 skepticismThe ACFE fraud tree; red flags library; the first 48 hours; fraud risk assessment
P2 Engagement Planning (50%)Standards 13.1 to 13.6; 9.5 reliancePlanning memo; RCM template; work program; walkthroughs versus tests; SOC 1 review
P2 Information Gathering, Analysis, and Evaluation (40%)Standards 14.1 to 14.3 and 14.6Audit evidence; sample sizes; information produced by the entity; the five C’s; root cause analysis; the model workpaper
P2 Engagement Supervision and Communication (10%)Standards 12.3, 13.1, 11.2Negotiating findings; the QAIP playbook on supervision evidence
P3 Internal Audit Operations (25%)Standards 9.2, 9.3, 10.1 to 10.3, 11.1, 11.2, 12.2, 8.1, 8.2Domain IV explained; audit committee presentation; inside the department; audit management systems
P3 Internal Audit Plan (15%)Standards 9.1, 9.4, 9.5The risk assessment playbook; building the plan; plan template
P3 Quality of the Internal Audit Function (15%)Standards 8.3, 8.4, 12.1, 4.1The QAIP playbook; the self-assessment template
P3 Engagement Results and Monitoring (45%)Standards 14.4, 14.5, 15.1, 15.2, 11.3, 11.4, 11.5Model report library; report anatomy; severity ratings; recommendations; issue validation; risk acceptance; the life of a finding

Read the Standards in a particular way. Each standard has requirements, which use the word “must” and are what the exam tests, followed by considerations for implementation and examples of evidence, which explain and illustrate. When two answer options both sound sensible, the one that matches a requirement’s wording is the answer; when a scenario describes a shortcut your own function takes, assume the exam expects the requirement, not the shortcut. Candidates who annotate a printed copy of the Standards with their own one-line summary of each requirement report that the annotation alone is worth a domain’s weight in marks.

Choosing review materials

A CIA review course is three things bundled together: the syllabus rewritten as readable chapters, a bank of practice questions with rationales, and some way of tracking which domains you are weak in. The chapters are the least valuable part, because they are largely a paraphrase of the Standards and the IIA’s guidance, which you can read free; the question bank and the quality of its rationales are what you are actually paying for, and they are what you should compare. A rationale that tells you why the right answer is right is table stakes. A rationale that also tells you why each wrong option is wrong, and which requirement of the Standards decides it, is what teaches the exam’s way of thinking, and it is the difference between a bank you can learn from and a bank you can only score yourself against.

The IIA no longer sells a course of its own. Its CIA Learning System was replaced in 2025 by the Becker–The IIA CIA Exam Review, which Becker develops and delivers under a partnership the two announced in January 2025. At the time of writing Becker lists Essentials at $899, Premium at $1,299 and Pro at $1,599 for all three parts, and discounts of a quarter or more are common, so nobody should pay the list price. Its advantage is alignment: it was built for the 2025 syllabus with the IIA as its partner. Gleim and HOCK international have taught CIA candidates for decades and are known for question-bank depth and instructor access; Surgent sells an adaptive course at lower prices; and Wiley’s former course, later sold by UWorld, has been discontinued. The review course comparison sets out prices, question counts, access periods and guarantees side by side, with a one-evening method for testing the free trials, and the cost guide puts the course in the whole budget. Whatever you choose, confirm in writing that the edition is built for the 2025 syllabus and the Global Internal Audit Standards, because 2019-syllabus inventory is still sold, especially second-hand, and a 2022 Part 3 book will teach you a syllabus that was cut in half.

What to compareWhat good looks likeWhy it matters
Syllabus version2025 syllabus, Global Internal Audit Standards, stated on the product pageThe weightings, the Standards’ numbering and the ethics domain all changed; old material teaches the wrong emphasis
Question count per partRoughly 1,000 or more per part, with new questions added each yearYou will answer several thousand questions before sitting; a small bank is memorized, not learned
Rationale qualityExplains every option, cites the standard or the conceptThe rationales are the course; read three before you buy
Access periodEighteen months or more, or an extension policy you can affordA twelve-month license that expires with a part outstanding is a hidden cost of a few hundred dollars
Exam simulationTimed, full-length, mixed-domain mock exams with domain-level scoringPacing and stamina fail candidates who know the content; simulation is the only cure
Pass guaranteeConditions you can actually meet (completion percentage, mock-exam score, notice period)Most guarantees require you to have finished the course to a set percentage; read the conditions, not the headline
SupportA real person answers content questions within a day or twoOne misunderstood standard can cost a domain; ask a question before you buy and time the answer
FormatWorks offline or on a phone for the fifteen-minute gaps in a working dayMost study for working candidates happens in fragments
Pricing structurePer-part pricing when you are unsure you will continue; bundle pricing when you areA bundle is cheaper only if you sit all three parts on the same license

The free layer underneath any course is larger than candidates expect. The Global Internal Audit Standards are available at no charge from the IIA and are the primary source for most of Part 1 and much of Parts 2 and 3; the exam syllabus documents and the Certification Candidate Handbook are free and are the authority on rules, weightings and procedures; much of the IIA’s implementation guidance sits behind membership, which is one more reason membership pays for itself in a certification year. On this site, the reading table above maps every domain to a standard and to the guides that show the concept in a real engagement, and the free question bank gives you 156 scenario questions across all three parts with full rationales and a link from every rationale to the guide that explains it. Used together, a current review course for structure, the Standards for authority, a large bank for practice, and this site for how the concepts look on an actual audit, is the combination that candidates who pass first time most often describe.

Two cautions. Do not buy two courses; the second one costs money and, worse, time, and the marginal question is worth less than the marginal hour of re-reading your missed questions. And do not mistake reading for studying. Candidates who report having read the whole text twice and failed have almost always done fewer than a thousand practice questions; candidates who pass with a single read of the text have almost always done more than two thousand and reviewed every rationale. The text is the map. The bank is the walking.

Exam day: pacing, tactics and what to bring

Since 28 May 2025 every CIA exam is taken at a Pearson VUE test center; there is no home option. Plan to arrive at least thirty minutes before the appointment, because check-in involves identification, a photograph and a signature comparison, at some centers a fingerprint or palm-vein image, a locker for everything you brought, and a rules acknowledgment, and a late arrival can be refused. Bring the unexpired government-issued identification that carries your photograph and signature and that matches the name in your CCMS profile exactly; the registration section explains why a mismatch is the most common way to lose a fee. Nothing else goes into the room. Watches, phones, notes, food and your own calculator stay in the locker; the center provides an erasable noteboard and marker, and the exam software has a basic calculator on screen for the light arithmetic a few questions need. You can leave the room for the restroom, but the clock does not stop.

Pacing is the same for all three parts, seventy-two seconds a question, which is more time than it sounds for a factual item and less than it sounds for a two-paragraph scenario. The discipline that works is a checkpoint at the halfway mark and a hard rule about flagging. At the checkpoint you should have finished slightly more than half the questions, which banks a review reserve for the end; if you are behind, you are lingering on scenarios, and the fix is to flag and move rather than to speed up your reading. The exam lets you flag any question and return to it, and there is no penalty for a wrong answer, so a flagged question always gets a provisional answer before you move on. Never leave a blank.

PartQuestions and timePer questionHalfway checkpointReview reserveRule
Part 1125 questions in 150 minutes72 seconds65 questions done by minute 7510 to 12 minutesFlag any question still open at 90 seconds, answer it provisionally, move on
Part 2100 questions in 120 minutes72 seconds52 questions done by minute 6010 minutesScenarios are longer; read the last sentence of the stem first
Part 3100 questions in 120 minutes72 seconds52 questions done by minute 6010 minutesEngagement Results and Monitoring is 45% of the paper; expect long reporting scenarios late in the set

The tactics that matter are about reading, not knowledge. Read the last sentence of the stem first, because it tells you what kind of answer is wanted: the most appropriate action, the first step, the least likely cause, the best response by the chief audit executive. Then read the scenario for the facts that bear on that question and ignore the rest, since scenarios carry decoys. Eliminate options that are true but do not answer the question asked; the exam’s favorite wrong answer is a correct statement about the wrong thing. When two options remain and both sound reasonable, choose the one that matches a requirement of the Standards over the one that matches what a busy function would actually do; the exam tests the requirement. Treat absolute words with suspicion but not as an automatic exclusion, because some requirements are absolute. On the review pass, change an answer only when you can name the fact you misread the first time; testing research and the experience of every review provider agree that first answers changed without a specific reason are more often changed to wrong than to right.

Expect four-option multiple-choice throughout, with one best answer, an increasing proportion of scenario items from Part 1 to Part 3, a handful of questions that require light arithmetic, and a small number of unscored pretest items you cannot identify. When you finish, the screen tells you the exam is complete and nothing more: since 1 April 2026 the IIA has used delayed scoring for the three-part exam, so there is no unofficial result at the test center, and the official score, with your performance by domain, is released to your CCMS account within three weeks of the exam date. If the result is a fail, the domain breakdown is the most useful document you own; the retake playbook turns it into a plan, and because the waiting period before you can retake a part is currently 30 days, you can usually register again as soon as the result arrives, which is the moment to decide whether you need four weeks of targeted study or eight. The night before, do nothing new: print the confirmation, check the route and the parking, confirm the ID, and stop studying by early evening, because the marginal question learned at midnight is worth less than the marginal hour of sleep.

After you pass: CPE, renewal and using the letters

The designation is awarded once all three parts are passed and your education and experience are on file and verified; a candidate who sat the exams before completing the experience requirement is certified when the experience form is approved. The certificate follows, and from that point you may use the letters, as in Jane Doe, CIA, on signatures, business cards and profiles; the IIA also issues a shareable digital badge that verifies the credential for anyone who clicks it. Put it on the profile the day it arrives. Recruiters filter on it, and an audit committee chair reading a report from a function whose leadership holds the credential reads it differently.

The obligation that comes with the letters is continuing professional education. A practising CIA reports 40 hours of CPE each calendar year, a non-practising CIA reports 20, and a retired CIA reports none; the policy includes a small ethics component, two hours a year at the time of writing, and reporting is done in CCMS by 31 December through an attestation that the hours were completed, with an annual renewal fee of $30 for members and $120 for non-members ($60 and $240 in the grace period), which some local institutes pay on their members’ behalf. The year in which you are certified is generally treated as met, so the first real report falls at the end of the following year; confirm the date on your CCMS record rather than assuming. Miss the deadline and the designation moves to inactive status, which means you may not use the letters until you report and pay to reinstate, and a lapse that runs for years can end in revocation and a return to the exam room. The IIA audits a sample of CPE reports every year, so keep certificates and attendance records for the hours you claim.

Hours are easier to earn than the number suggests. Training courses, conferences, webinars and self-study programs with an assessment all count; so do teaching, presenting, authoring published material and, within limits, IIA volunteer work and passing another qualifying certification, subject to the caps and documentation rules in the CPE policy. The site’s definitive guide to CIA CPE requirements sets out the categories, the caps and the reporting mechanics, and the CPE and renewal section of the directory below collects the guides on earning hours cheaply, choosing providers, tracking hours and handling a lapsed status. One habit is worth adopting on day one: a single spreadsheet with date, provider, topic, hours and certificate location, updated the day you finish anything, because reconstructing a year of CPE in the last week of December is how people end up inactive.

What the credential opens next is a matter of where you are going. For most internal auditors the CIA is the base and the next question is specialization: the CISA for a systems-heavy caseload, the CFE for investigative work, the CRMA for risk-management assurance, or an accounting credential for a path that runs through finance leadership. The comparisons in the directory work through each of those choices, the salary guide shows what each combination is paid, and the career ladder shows where the credential sits in a typical progression from staff auditor to chief audit executive. The letters do not lead engagements for you, but every guide on this site about planning, testing, findings and reporting assumes the vocabulary the exam gave you, and that is the real return: from here on you read the profession’s literature as a member of it.

Questions candidates ask

Can I sit the exam before I have the required experience?

Yes. The program admits candidates on education, and students enter through the IAP, whose exam is CIA Part 1; you can pass all three parts and then submit the experience verification when you have it, within the program window. Certification is awarded when the experience is approved. The practical advice is to sit Part 1 while the material is fresh from study and to plan the experience form around the three-year window rather than the other way around; the eligibility section has the entry paths.

Which part should I take first?

Part 1, for almost everyone. It carries the Standards, the ethics domain and the governance and fraud vocabulary that the other two parts assume, and its pass rate is the lowest, so passing it first removes the biggest uncertainty from your plan. Practitioners with several years of fieldwork sometimes sit Part 2 first because the engagement content is their daily work; that is defensible, but Part 1 still has to be passed, and the Standards’ wording in Part 1 is what most of those candidates later fail on. The order is yours to choose, and the parts are scored independently.

How hard is the CIA exam really?

Roughly half of candidates fail a given sitting: the IIA’s published pass rates have been 44 percent for Part 1, 48 percent for Part 2 and 56 percent for Part 3. The difficulty is not conceptual, since nothing on the syllabus is beyond a diligent graduate; it is the precision of the Standards’ wording, the volume of scenario reading under time, and the gap between what the exam expects and what a candidate’s own function does. The lever a candidate controls is practice: working through a review course’s bank with every rationale read, rather than a few hundred questions, is what the research on retrieval practice supports. The difficulty guide breaks down why each part fails people.

Is there negative marking or a penalty for guessing?

No. Scores are based on the number of correct answers, converted to the 250 to 750 scale, and a blank scores the same as a wrong answer. Every question should have an answer when time runs out, including the ones you flagged. A candidate who leaves eight questions blank in Part 1 has given up more than six percent of the paper for nothing.

Can I take the CIA exam online from home?

Not any more. The IIA permanently discontinued online proctored testing on 28 May 2025, and every CIA exam is now delivered at a Pearson VUE test center. Guides and forum threads that describe testing from home, room scans and webcam rules describe an option that no longer exists; the test center guide on this site explains what the test center experience involves.

How long do I have to finish all three parts?

Three years from the date your program application is approved, with a one-time 12-month extension for $275 if the window is about to close with a part outstanding. Inside that window, each part registration is valid for 180 days, within which you must schedule and sit that part, and it can be extended once by 75 days for $100; an expired registration forfeits the part fee, and each part allows up to eight attempts. Most candidates who plan a part every four to six months finish in well under two years, which leaves the third year as a buffer for a retake or a busy season at work.

What happens if I fail a part?

You pay the part fee again, wait out the IIA’s waiting period, currently 30 days, and retake it; your passed parts are unaffected and your program window keeps running. Because results now take up to three weeks to arrive, much of the waiting period has usually passed by the time you know you need it. The score report shows your performance by domain, and the retake plan should be built from it rather than from a full restart, concentrating on the weakest one or two domains and on timed mixed practice. Failing by a small margin usually means pacing or the wording of the Standards; failing by a large margin usually means too few practice questions.

Do I need to join the IIA to take the exam?

No, but it is cheaper to join than not to. A non-member pays $1,515 in application and exam fees for the three parts against a member’s $990, a difference of $525, while individual membership costs $290, or $200 in the public-sector category, so joining saves a candidate a net $235 in a single certification year before counting the discounts on review material and the guidance that sits behind membership. Student and educator rates are lower still. The cost section itemizes every fee.

Can I use study material written for the old syllabus?

Only with care. The concepts of internal auditing did not change in 2025, but the Standards did, from the IPPF to the Global Internal Audit Standards, and with them the numbering, the ethics domain, the governance requirements and the placement of the quality program. Part 3 was reduced most; the business-knowledge content that made the old Part 3 the hardest paper was largely removed. Old material is usable for the engagement mechanics in Part 2 and for general concepts, but every question about the Standards must be practised on current material, and the what changed section lists the specific domains that moved.

How much accounting or IT knowledge does the exam expect?

Less than its reputation suggests, and less than before 2025. The exam tests the internal auditor’s way of thinking about controls, risk, evidence and reporting, not accounting standards or system administration. You will need to recognize common control types, understand what a general control is and why segregation of duties matters, follow a scenario about a reconciliation or an access review, and do light arithmetic; you will not be asked to prepare a financial statement or configure a firewall. Candidates from compliance, risk and operations backgrounds pass regularly. The site’s guides on control types, segregation of duties and IT general controls for non-IT auditors cover the level expected.

How does the CIA compare with the CISA, CPA, CFE and CRMA?

The CIA is the general credential of the internal audit profession; the others are either specializations or credentials of adjacent professions. The CISA certifies information systems audit and is the better first credential for an IT auditor; the CPA is a public accounting license with a far larger scope and cost; the CFE certifies fraud examination; the CRMA, also from the IIA, certifies risk-management assurance and is usually taken after the CIA. The CIA versus CISA, CIA versus CPA and CIA versus CFA comparisons and the wider certification comparison in the directory work through the choice for each career path.

Is the free question bank on this site enough on its own?

No, and it does not claim to be. The bank has 156 scenario questions across all three parts, weighted to the 2025 syllabus, with a rationale for every option and a link from each question to the guide that explains the concept; it is the best free diagnostic available for finding your weak domains and for learning how the exam phrases things, and it is built to be retaken in study and exam modes. It is not a substitute for the two thousand or more questions a serious candidate answers before sitting. Use it first, to see where you stand and to decide which review course to buy, and last, as a mixed timed set in the final fortnight.

Is there a shorter route if I am already a CPA or a CISA?

Yes. Holders of approved accounting credentials, such as the CPA or a chartered accountancy designation from a listed body, and active CISAs can take the CIA Challenge Exam: one exam of 150 questions in 180 minutes instead of three parts, offered in four testing windows a year at higher fees than the three-part route. A pilot pathway also opens it to professionals with ten or more years of relevant experience. The Challenge Exam guide sets out who qualifies and when it beats the three parts.

What if I fail a part?

Plan for the possibility rather than fearing it: roughly half of candidates fail any given sitting. You can retake after 30 days, up to eight attempts at each part within the program window, and each retake costs the part fee again. The retake playbook shows how to read the domain breakdown in the score report, find the real cause and choose a 30, 60 or 90-day plan.

Which review course should I buy?

The one whose rationales teach you something, at a price and access period that fit your plan. The review course comparison sets out Becker, Gleim, HOCK and Surgent side by side as of September 2026, with a one-evening method for testing their free trials before you pay.

What happened to the IIA’s other certifications?

The CGAP, CFSA and CCSA closed to new candidates at the end of 2018, with final testing in June 2021, and holders can keep them by renewing. The CRMA remains, and since July 2025 it no longer requires the CIA. The guide to specialty and retired credentials and the CRMA guide cover both, and CIA vs CFE covers the most common specialist pairing.

Every CIA article on this site

Every guide this site has published about the Certified Internal Auditor exam, grouped by the question it answers. The requirements, cost, difficulty, Part 3, comparison and CPE guides have been rewritten for the 2025 syllabus and the Global Internal Audit Standards; several of the older study guides predate the change, and where they differ from this page on a weighting, a fee or a rule, this page is current. The September 2026 guides to the syllabus, retakes, the Challenge Exam, review courses and specialist credentials are written to the current exam and rules. This is the page to bookmark.

Free CIA tools

Interactive tools that run in your browser, with no account needed.

Start here

The overview, the case for the credential, and what it does for a career.

Requirements, cost and timing

Whether you qualify, what it will cost all in, and how long it takes.

The three parts

Part-by-part guides to the content and how to study it, led by the 2025 syllabus guide, which maps all 62 topics. All three part guides are written to the 2025 syllabus and the Global Internal Audit Standards, each with a twelve-week plan and worked sample questions.

Studying and practising

Study plans, review courses, retakes, the free practice questions, why candidates fail, and the logistics of sitting the exam. The 50-question set below is drawn from the 156-question interactive bank for reading in one place, and the Study Planner turns any plan into a dated schedule.

CIA versus other certifications

Head-to-head comparisons and the specialist credentials, for candidates deciding between credentials or sequencing several.

CPE, renewal and keeping the letters

Everything after the pass: the annual requirement, earning hours cheaply, choosing providers, tracking, reporting and recovering a lapsed status.


If you have read this far you have most of what a candidate needs to decide and to plan. The rest is practice. Start with a twenty-question mixed set in the free question bank to see where you stand, pick the twelve-week plan for your first part or let the Study Planner build it around your calendar, and come back to this page when a fee, a rule or a date needs checking; it is reviewed against the IIA’s publications and updated when they change.

Facts, fees, dates and syllabus weightings on this page were checked against the IIA’s exam syllabus, pricing pages and candidate handbook in September 2026. The IIA revises fees and policies periodically; where a figure here and the IIA’s current publication differ, the IIA’s publication governs.