The New Certified Internal Auditor® (CIA®) 2013 Exam Syllabus

The New Certified Internal Auditor® (CIA®) 2013 Exam Syllabus

Part 1 – Internal Audit Basics

125 questions | 2.5 Hours (150 minutes)

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. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.

Part 2 – Internal Audit Practice

100 questions | 2.0 Hours (120 minutes)

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. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.

Part 3 – Internal Audit Knowledge Elements

100 questions | 2.0 Hours (120 minutes)

The new 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. Note: All items in this section of the syllabus will be tested at the Awareness knowledge level unless otherwise indicated below.

Download the CIA Four-part to Three-part Exam Content Map

CIA Reference Resources

Download the PDF below for a list of references that encompass the body of knowledge for the CIA exam.

CIA Exam Reference Resources

Below is a brief overview of the new structure and content:

Part 1: Internal Audit Basics

Part 2: Internal Audit Practice

Part 3: Internal Audit Knowledge Elements

Exam Time: 2.5 hours
Questions: 125


  • IIA Mandatory Guidance
  • Internal Control and Risk
  • Tools and Techniques for Conducting the Audit Engagement

Exam Time: 2.0 hours
Questions: 100


  • Managing the Internal Audit Function
  • Managing Individual Engagements
  • Fraud Risks and Controls

Exam Time: 2.0 hours
Questions: 100


  • Governance
  • Risk Management
  • Organizational Structure and Business Processes
  • Communication
  • Leadership
  • IT/Business Continuity
  • Financial Management
  • Global Business Environment

Transition Plan for CIA Candidates Who Have Not Yet Passed All Exam Parts

The Professional Certifications Board (PCB) has announced the transition plan for the CIA exam. The charts below explain the timeline of when you can register and take the new exam and how exams successfully completed under the four-part exam structure will be considered in the new three-part exam structure.


Exam Available

Registration Begins

Registration Ends

Exam Ends






​Arabic, German















​Chinese (unsim), Czech, French, Indonesian, Italian, Japanese, Spanish, Turkish





​Portuguese, Polish















If you have not yet registered for or passed an exam here is some information to consider during the transition phase of the CIA exam. We would like to provide you with some insight and clarity about the transition plan so that you can continue your progress toward achieving the only globally accepted internal audit credential — the CIA.

Since you have not yet taken or passed an exam part, you’re in a great position to get started today! Under the transition plan, Parts 1 and 2 in the current four-part format qualifies as Parts 1 and 2 in the new three-part format. By registering and sitting for Parts 1 and 2 prior to the launch of the new exam format, you set yourself on a solid course toward becoming a CIA. You give yourself the flexibility and opportunity to earn your CIA in either format, on a schedule that works best for you.

What Steps Should You Consider?

Because you have yet to take any exam parts, the answer is as easy as 1-2-3.




​Commit yourself to a date to complete your CIA. Choose a preparation or study program. The IIARF Bookstore has many to choose from. Register for an exam. Part 1 or Part 2 of the four-part exam will be recognized under the new three-part exam format. Either of these exams would be a great place to start!

If you have passed some parts, see the chart below or click here and enter your parts
in the Transition Planning Tool to get advice on how the transition affects you.


Before the transition,
if you have completed:​

Under the new structure,
it will count as:​

Additionally, you will
need to complete for
that requirement or part:​




Part 1​

Part 1​​


Part 2​

Part 2​​


Part 3 (without Part 4)​

Part 3​

One of three options (within
six months of conversion):

Part 4 (without Part 3)​


New Part 3​

Both Part 3 and Part 4​

Part 3​


Experience Form​

Experience Form​


Character Reference

Character Reference​


Education Verification​

Education Verification​​



CIA Four-part to Three-part Exam Content Map

Specific questions regarding your situation may be addressed to Customer Relations by
calling +1-407-937-1111 or using the Transition Planning Tool.

Transition Planning Tool

To assist you in making choices during the exam transition period, we’ve created the transition planning tool. On the first screen, select which parts of the four-part exam you’ve already passed, and then click the Next button to view options based on your exam status. When viewing suggested options, please keep in mind your target exam completion date.

Please keep in mind the dates indicated on any of the solutions in this planning tool are for the English version of the three- and four-part exams. For other translated languages, please follow this link to the language translation release dates and apply those dates as necessary to your results.

To confirm which parts of the exam you’ve passed, click on the Access CCMS button to the right.

If you have not registered for or passed any parts of the CIA exam, please follow this link for advice on the best path to take to achieve your CIA.

Source :


Informasi Regristrasi Ulang Keanggotaan IAI untuk sertifikasi Chartered Accountant Indonesia


Jakarta, 21 Januari 2013

No. : 0088/DE/IAI/I/2013
Lamp. : 1 (Satu) Berkas
Hal : Registrasi Ulang Keanggotaan IAI
Yth. Bapak/Ibu Anggota Ikatan Akuntan Indonesia
Di –
Dengan hormat,
Ikatan Akuntan Indonesia (IAI) telah meluncurkan Chartered Accountant Indonesia (CA Indonesia) sebagai pengakuan bagi Anggota Utama IAI yang memenuhi kualifikasi sebagai Akuntan Profesional sesuai panduan International Federation of Accountants (IFAC).
Chartered Accountant Indonesia diberikan kepada Akuntan Profesional yang memenuhi seluruh kriteria sebagai Anggota Utama IAI, yaitu:
1) memiliki register akuntan sesuai dengan peraturan perundang-undangan yang berlaku;
2) memiliki pengalaman dan/atau menjalankan praktik keprofesian di bidang akuntansi, baik di sektor pendidikan, korporasi, sektor publik, maupun praktisi akuntan publik;
3) menaati dan melaksanakan Standar Profesi; dan
4) menjaga kompetensi melalui pendidikan profesional berkelanjutan.
Untuk itu, seluruh Anggota Utama IAI diwajibkan meregistrasi ulang keanggotaannya dengan melengkapi formulir dan dokumen keanggotaan terlampir untuk mendapat pengakuan sebagai pemegang sebutan Chartered Accountant Indonesia.
Apabila kelengkapan formulir dan dokumen keanggotaan telah disampaikan kepada kami, maka Dewan Sertifikasi Akuntan Profesional IAI akan melakukan verifikasi atas dokumen yang diterima untuk diproses lebih lanjut atas hak memperoleh sertifikat CA Indonesia.
Bagi Anggota IAI lainnya, juga kami harapkan dapat mengisi formulir keanggotaan tersebut sebagai upaya IAI melengkapi dbase keanggotaannya. Selain itu, seluruh anggota juga akan mendapatkan penggantian Kartu Anggota IAI baru co branding BCA Flazz dan berhak memperoleh akun email: untuk memanfaatkan benefit baru IAI Exchange.
Kami berharap formulir dan dokumen keanggotaan dapat disampaikan kembali melalui pos, atau fax di nomor: 021 3900016/3152076, atau email: sebelum tanggal 1 Maret 2013.
Apabila ada informasi lain yang dibutuhkan dapat menghubungi Divisi Keanggotaan IAI: Sdri. Mega/Woro/Lusy. Telp. 31904232 ext. 211/109.
Anggota IAI: Identitas Profesionalisme Akuntan Indonesia.
Atas perhatian dan kesediaannya, kami ucapkan terimakasih.
Hormat kami,
Elly Zarni Husin
Direktur Eksekutif

GRHA AKUNTAN, Jalan Sindanglaya No. 1, Menteng, Jakarta 10310 – INDONESIA
Telp.: (62-21) 3190 4232 Hunting, Fax.: (62-21) 3900016/3152076, E-mail:, Home Page:

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