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Gleim CIA Review – Part 3
15th Edition, 1st Printing
April 27, 2012
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Introduction – Preparing For and Taking the CIA Exam
These edits reflect recent changes made to the CIA certification program, including IIA
member fees, testing eligibility windows, and CPE reporting requirements.
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● Researching, disseminating, and promoting to practitioners and stakeholders knowledge
concerning internal auditing and its appropriate role in control, risk management, and
governance.
● Educating practitioners and other relevant audiences on best practices in internal auditing.
● Bringing together internal auditors from all countries to share information and experiences.
Following are The IIA’s annual dues in the United States, Canada, and Caribbean nations:
1. Regular Member*
U.S. and Caribbean
US $205 215
Canada
US $225 235
2. Government Audit Program US $110 120
3. Educational Member
4. Life Member
5. Retired Member
6. Student Member
US $110 120
US $2,100
US $60 70
US $60 70
Specialty (gaming audit and financial services auditor) and group (government audit and
standard audit) memberships are also available. Visit www.theiia.org/membership for details.
Individuals outside the United States, Canada, and Caribbean nations may become members
of The IIA by joining the nearest IIA institute. Institutes charge their own membership fees and offer
local programs and services. Contact the institute directly to obtain specific information regarding
fees and membership conditions. Visit www.theiia.org/chapters to find the nearest IIA institute.
Member-at-large (non-Chapter) classification is available to those without a chapter or institute
in the area. Dues are US $205 annually, plus a US $25 application fee. These members are also
required to pay US $30 to cover bank collection charges for drafts drawn on banks outside the
United States and Canada.
CIA Board of Regents The IIA’s Professional Certifications Department
The Board of Regents is a special committee of The Institute of Internal Auditors established to
direct the certification program for internal auditors as established or modified by The IIA’s Board of
Directors. The Professional Certifications Department is comprised of the Professional
Certifications Board (PCB) and the Exam Development Committee (EDC).
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The Board of Regents consists of at least nine regents. The regents are appointed by the
Chairman of the Board of Directors to serve 3-year terms. Membership on the Board of Regents
rotates, with two or three regents being appointed each year. The responsibilities of the Board of
Regents include
a. Defining the common body of knowledge for the Certified Internal Auditor examination and
other Institute certification examinations
b. Defining the education, experience, character, examination, and other program
requirements relating to The Institute certifications
c. Defining continuing professional education (CPE) requirements for Institute certifications
d. Maintaining the quality and security of examinations
e. Promoting The Institute’s certifications globally
According to The IIA, the PCB’s mission is “to govern and promote The IIA’s global certification
programs.” This includes responsibility for the CIA program’s strategic plans, policies, and
achievement of objectives. In addition, the PCB develops and administers the CIA program’s
disciplinary policies and defines the continuing professional education requirements.
The EDC is a subcommittee of the PCB. Its specific responsibilities include defining the
common body of knowledge that will be tested on the CIA exam and managing the exam content
outlines, questions, and structure.
As stated above, one of the responsibilities of The IIA Board of Regents the EDC is to
continually update and enhance the sources of exam questions, which in their entirety constitute
define the common body of knowledge.
At the same time, the scope and content of the CIA exam appear to evolve so as to be
predictable to CIA candidates. Addition of new topics and deletion of currently tested topics are
announced at least 1 year in advance so that candidates may plan and prepare accordingly. The
common body of knowledge, referred to in The IIA’s materials, is reflected in this edition of CIA
Review.
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CIA Program
The following is the official statement of The IIA Board of Directors regarding the CIA program:
Professional Qualifications
To assist in achieving the goals and objectives of The Institute, the Certified Internal Auditor
(CIA) Program was established. The Board of Directors will develop, approve and modify as
necessary, such policies and procedures as may be required to stimulate and encourage this
program.
While “Certified Internal Auditor” is intended to be the worldwide designation of qualified
internal audit professionals, it is recognized for various reasons other professional
organizations of internal auditors may develop similar designations. The Board of Directors will
develop, approve and modify as necessary, such procedures as may be deemed desirable to
recognize those designations.
The Board may also approve additional certifications as appropriate.
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The IIA Certification Department
The Vice Presidents of the Learning Center and the Certification Department staff, who are
located in The IIA’s Florida offices, administer the program. They undertake all of the day-to-day
work with respect to the Board of Regents’ responsibilities.
The chair of the Board of Regents divides the members into subcommittees. Each
subcommittee is responsible for one part of the exam; i.e., each subcommittee makes the initial
recommendations concerning the content and grading of its part of the examination to the Board of
Regents as a whole.
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Education and Experience Requirements
Anyone who satisfies these character, educational, and professional requirements may sit for
the examination.
1. Bachelor’s degree or equivalent. Candidates must have an undergraduate (4-year)
degree or its equivalent from an accredited college-level institution.
a. Educational programs outside the United States and the qualifications of candidates
who have completed most but not all of a degree program are evaluated by The IIA’s
Board of Regents to determine equivalency.
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CIA Exam Fees
Fees
IIA
Members
Nonmembers
Professors/
Full-Time
Students
Exam Application (initial nonrefundable fee)
US $75
US $100
US $50
Exam Parts Registration (per part/per sitting)
US $150
US $200
US $105
Part IV Professional Recognition Credit (PRC4)
US $150
US $200
US $105
US $50
US $50
US $50
(nonrefundable fee; waived for CCSAs, CGAPs, and CFSAs)
Deferrals/Cancelations/Changes
...at least 5 2 days prior to your appointment*
* If you have not made any necessary changes or cancelations at least 5 2 days prior to your appointment, you will forfeit
your exam fee and must pay to register again.
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Maintaining Your CIA Designation
After certification, CIAs are required to maintain and update their knowledge and skills.
Practicing CIAs must complete and report 80 hours of Continuing Professional Education (CPE)
every 2 years. Those with even-numbered identification numbers report in even years and those
with odd-numbered identification numbers report in odd years. The reporting deadline is May 31 of
the reporting year. As of January 1, 2012, practicing CIAs must complete and report 40 hours of
Continuing Professional Education (CPE) every year. The reporting deadline is December 31. See
The IIA’s website (www.globaliia.org/certification) or the 2012 Certification Candidate Handbook for
information on how to report your CPE hours during the transition from pre-2012 reporting
requirements. Complete your CPE Reporting Form through the online Certification Candidate
Management System. Nonmembers must submit a US $100 processing fee with their report.
Contact Gleim for all of your CPE needs.
Eligibility Period
Candidates have an initial eligibility period of 2 years from the first exam after their registration
is approved. In addition, each time a candidate sits for an exam part, the candidate’s eligibility
period is extended 2 years from the date of the last exam part taken. A candidate’s eligibility expires
if all exam parts have not been completed within 4 years of application approval. If a candidate’s
eligibility expires, the candidate loses credit for any part or parts passed and must submit a new
CIA Exam Application Form and appropriate fees in order to take future examinations must
complete the program certification process within 4 years of application approval. If a candidate has
not completed the certification process within 4 years, all fees and exam parts will be forfeited.
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