Certified Internal Auditor   

The Certified Internal Auditor (CIA) teaches the IIA's Global Internal Audit Standards™ the mandatory component of the International Professional Practices Framework®, or IPPF® and other aspects of mandatory IPPF guidance.

Requirements:

Hardware Requirements:

• This course can be taken on either a PC or Mac.

Software Requirements:

• PC: Windows 10 or later.
• Mac: macOS 12 or later.
• Browser: The latest version of Google Chrome or Mozilla Firefox are preferred. Microsoft Edge and Safari are also compatible.
• Adobe Acrobat Reader.
• Software must be installed and fully operational before the course begins.

Other:

• Email capabilities and access to a personal email account.

Instructional Material Requirements:

The instructional materials required for this course are included in enrollment. You will receive unlimited Practice Assessments, and a PDF textbook with the course.

The Certified Internal Auditor (CIA) is an online CIA Exam Review course, which utilizes an adaptive learning platform that focuses your study on your weaker areas and reduces your overall study time. After the Assessment Phase to identify areas of weakness, you will be able to use our reporting features to concentrate additional learning on specific areas of the textbook. The Adaptive Study feature of the course automatically selects questions for you to study based on previous scoring history and IIA Category Weighting.

The CIA review course begins with the IIA's Global Internal Audit Standards™ and aspects of mandatory guidance under the IPPF®. It also focuses on managing an internal audit engagement and culminates with concepts related to internal audit function operations, including governance, risk management, control, and technology. Upon completion of the study of each exam part of the course, you will be prepared to sit for and pass that part of the Certified Internal Auditor® examination. (Updated to reflect changes effective May 2025)

1. Part 1: Internal Audit Fundamentals
   1. Foundations of Internal Auditing
      1. Purpose of Internal Auditing
      2. The Internal Audit Mandate
      3. Internal Audit Charter
      4. Internal Audit Services
      5. Types of Assurance Services
      6. Types of Advisory Services
      7. Independence of the Internal Audit Function
      8. Internal Audit Function's Role in the Risk Management Process
   2. Ethics & Professionalism
      1. Demonstrate Integrity
      2. Impairments to Objectivity
      3. Objectivity & Potential Options to Mitigate Impairments
      4. Required Knowledge, Skills & Competencies of the Internal Audit Function
      5. Due Professional Care
      6. Confidentiality
   3. Governance, Risk Management, & Control
      1. Organizational Governance
      2. Organizational Culture & Control Environment
      3. Ethical & Compliance Related Issues
      4. Fundamentals of Risk Type
      5. Risk Management Process
      6. Processes & Functions of Risk Management
      7. Internal Control Concepts & Types of Controls
      8. Importance of Internal Controls (Financial & Nonfinancial)
   4. Fraud Risks
      1. Concepts & Types of Fraud
      2. Considering Fraud Risk During an Engagement
      3. Managing & Detecting Fraud
      4. Controls to Prevent & Detect Fraud
      5. Fraud Investigation
2. Part 2: Internal Audit Engagement
   1. Managing the Internal Audit Activity
      1. Internal Audit Operations
      2. Establishing a Risk-based Internal Audit Plan
      3. Communicating and Reporting to Senior Management and the Board
   2. Planning the Engagement
      1. Engagement Planning
   3. Performing the Engagement
      1. Information Gathering
      2. Analysis and Evaluation
      3. Engagement Supervision
   4. Communicating the Engagement
      1. Communicating Engagement Results and Monitoring Progress
      2. Monitoring Progress
3. Part 3: Internal Audit Function
1. Internal Audit Operations
   1. Methodologies for Internal Audit Operations
   2. Managing Financial, Human & IT Resources
   3. Aligning Internal Audit Strategy to Stakeholder Expectations
   4. Responsibilities for Building Relationships
2. Internal Audit Plan
   1. Sources of Potential Engagements
   2. Developing a Risk-based Audit Plan
   3. Coordinating with Other Assurance Providers
3. Quality of the Internal Audit Function
   1. Quality Assurance & Improvement Program (QAIP)
   2. Disclosure of Nonconformance with IIA's Standards
   3. Establishing Key Performance Indicators (KPIs)
4. Engagement Results and Monitoring
1. Attributes of Effective Engagement Results Communication
2. Effective Communication of Engagement Results
3. Developing Recommendations & Action Plans
4. Engagement Closing Communication & Reporting
5. Assessing Residual Risk
6. Communicating Risk Acceptance
7. Monitoring & Confirming Implementation of Action Plans
8. Escalation Process for Unimplemented Action Plans

What you will learn

• Master the foundations of an internal auditor
• Apply internal audit best practices to your daily work routine
• Reduce financial risk for employers
• Develop exam time management and pacing

How you will benefit

• Prepare yourself to work as an internal auditor or risk manager
• Develop the skills needed to pass various CIA exams, including parts 1, 2, and 3
• Become an asset to your employer by reducing your organization's chance of financial risks
• Demonstrate your proficiency with internal staff and external clients

This is not an instructor facilitated course; however, support will be provided through email, online forms, and phone.