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What is Internal Auditing?

The Institute of Internal Auditors (IIA) has developed the globally accepted definition of internal auditing, as follows: Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.


Candidates aspiring for CIA program will be eligible if the following criteria are fulfilled,

Educational level
  • Master's degree (or equivalent)
  • Bachelor's degree (or equivalent)
  • Associate degree, three A-level certificates with a grade of C or higher, (or equivalent)
Work Experience
  • 12 months of internal audit experience or equivalent
  • 24 months of internal audit experience or equivalent
  • 60 months of internal audit experience or equivalent
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CIA Exam Fee

Pricing Non-Members Global Members
Application Fee $230 / ~ Rs 15,904 $115 / ~ Rs 7,952
CIA Exam Part 1 $395 / ~ Rs 27,313 $280 / ~ Rs 19,361
CIA Exam Part 2 $345 / ~ Rs 23,856 $230 / ~ Rs 15,904
CIA Exam Part 3 $345 / ~ Rs 23,856 $230 / ~ Rs 15,904

CIA Course Syllabus

Syllabus CIA exam differs for each part and the same can be found embedded herewith:

  • Foundations of Internal Auditing (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%)
  • Managing the Internal Audit Activity (20%)
  • Planning the Engagement (20%)
  • Performing the Engagement (40%)
  • Quality Assurance and Improvement Program (7%)
  • Communicating Engagement Results and Monitoring Progress (20%)
  • Business Acumen (35%)
  • Information Security (25%)
  • Information Technology (20%)
  • Financial Management (20%)
  • Role of CIA (Certified Internal Auditor)

      • Move from Traditional based audit to more analytical and technology-based audit making internal auditor function go up substantially.
      • Internal auditors are expected to provide recommendations for improvement in areas where deficiencies are identified.
      • Rising demand for investigations and process improvements.
      • Critical role in protecting the organisation value and business partnering.

    Overall course comparison



    US CPA Course

    US CMA course

    CISA Course

    CA Course (India)

    Exam Body

    Institute of Internal auditors- IIA

    American Institute of Certified public Accountant-AICPA

    Institute of Management Accountants- IMA USA

    Information Systems Audit and Control Association-ISACA

    Institute of Chartered accountants of India – ICAI


    Internal Audit

    External audit, Corporate finance- Global companies

    Business finance, Finance planning, analysis

    Information system audit

    External audit, Corporate finance- Indian companies


    3 parts

    4 exams

    2 parts

    1 exam

    3 levels


    10 months

    10 months

    8 Months

    6 months

    4 years

    Exam pattern


    Objective and SIMs based- Case laws

    Objective and SIMs based- Case laws



    Passing percentage






    Passing exam scores





    50% aggregate

    Every course has its own pros and cons and one need to select course based on one’s own specialisation

    CIA Benefits

    • 1

      Global recognition

    • 2

      Higher earning potential

    • 3

      Greater learning with Institute of Internal Auditor membership

    • 4

      Skill upgrades

    • 5

      Great career opportunities

    • 6

      Job security and chances of becoming the Chief Internal Auditor in the Corporate ladder

    Sudha Murthy Senior Instructor | Simandhar Education

    Meet our Trainer

    Hi everybody! I am Sudha Murthy, and I will be your main instructor during the CIA training course. I have experience in Audit and Enterprise Risk Services of GAAP and IFRS based Financials, IFRS Convergence, and I am very passionate about this field. Register for the course and let's meet.

    I believe in Constant updating of knowledge, Willingness to learn and explore new avenues, Out of the box thinking, and Helping people grow.

    What Will You Learn In Our CIA Focused Training Course?

    • 1

      Foundations of Internal Auditing, Governance and Risk Management

    • 2

      Proficiency and Due Professional Care and Fraud Risks

    • 3

      Managing the Internal Audit Activity and Planning the Engagement

    • 4

      Performing and Communicating Engagement, Monitoring Progress

    • 5

      Business Acumen and Information Security

    • 6

      Information Technology and Financial Management

    Course Video Presentation

    Key Takeaways

    Here we have enlisted the pivotal reasons of why one should pursue the Guidance for CIA certification from Simandhar Education

    Comprehensive Study Material

    A sophisticated online test bank, and easy-to-read, spiralbound focus notes

    Live Interactive

    Provides you with access to 75 hours Live Interactive classes from anywhere in the world

    Recorded Video

    Provides the facility to access recorded videos for students who seek to revisit the material taught.

    Placement Assistance Program

    Supports its students by placing them in Top F & A companies, Big 4 etc

    Exam Registration Assistance

    Provides support to its students in handling the criticalities of Exam Registrations

    Frequently Asked Questions (FAQ's)

    Certified Internal Auditor CIA is a globally recognized certification offered to Internal Auditors wherein the Certified Internal Auditor designation is conceded by the Institute of Internal Auditors (IIA).

    CIA exam can be given in 14 languages, for more details Click here

    Professional Certification Board (PCB) has approved work experience and education exemptions for Association of Chartered Certified Accountants (ACCA) qualified members and an education exemption for U.S. Certified Public Accountant (CPA) active license holders pursuing the CIA certification. The supporting requirement exemptions were granted by the PCB because the experience and education requirements for ACCA members and education requirements for U.S. CPAs meet and/or exceed these requirements for the CIA program.

    CIA is computer based exam.

    You can reschedule after 90 days from the day you get the result of that paper.

    • Part 1 : 2hrs 30Min 125 MCQ’s
    • Part 2 : 2hrs 100 MCQ’s
    • Part 3 : 2hrs 100 MCQ’s

    The best way to clear the CIA exam is practicing questions in real time. As the questions are set to test the candidate’s understanding and interpretation. Therefore you should focus more on the MCQ’s itself rather than the textbook knowledge.

    Wiley is the best platform that provides good test bank, practice this you will be more than prepared.

    These are likely the easiest parts of the CIA exam to take first, depending on your personal familiarity with the concepts. The broader and more conceptual Part 3 is often considered the hardest of all the sections. So, your best option would be to take it first if you're more comfortable with its lineup of topics.

    Yes, student can reschedule CIA exam prior to 48 hours before your original appointment time. To do so, you must contact Pearson VUE. Pearson VUE is the company that administers the CIA exam on behalf of the Institute of Internal Auditors (IIA). If you don’t reschedule through Pearson VUE before you only have 48 hours until your appointment, then you will receive a “No-Show” status for your appointment and must pay the full CIA exam fee when you register for another appointment.

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