CIA 2025 EXAM

Last update: September 2024.

Source: theiia.org

The CIA exam will undergo major changes in 2025. The changes are partly due to changes in the “Standards”, now referred to as the Global Internal Audit Standards, that were released in January 2024, and that will be effective by January 2025. The current CIA exam is based on the Standards that were released in 2017. Read through to learn more about the changes to the CIA exam, and how they may affect your exam preparation.

What is the CIA exam syllabus?

The CIA exam syllabus is an outline that summarizes the topics covered in the CIA exam. The exam syllabus serves as a guide to help candidates identify the content on which they will be tested to earn the CIA certification. For more details about the current exam syllabus click here.

What is changing?

The 2025 exam will reflect changes in internal audit Standards. The IIA released an updated version of the Standards, Global Internal Audit Standards, in January 2024. The updated Standards are set to be effective by January 2025. The CIA exam syllabus will be updated to reflect the changes in the standards, in addition to other changes based on feedback that the IIA collected through a global job analysis.

Part 1- Internal Audit Fundamentals

Part 2- Internal Audit Engagement

Part 3- Internal Audit Function

Summary comparison with 2017 exam (current exam) outline

Part 1 updates

• The 2025 Part 1 exam did not change significantly from the current version.
• Quality assurance and improvement program will be tested in part 3.
• New content: Internal audit mandate.
• The topic “Apply the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit function” has some new content.
• New risk types added: environmental, sustainability and social responsibility risks.

Part 2 updates

• The 2025 part 2 exam includes topics from current parts 2 and 3.
• The new exam will test contemporary audit approaches: agile, remote and integrated audit approaches, in addition to the traditional approach.
• Although not mentioned in the outline, we assume the inclusion of the agile approach means that the new exam will also be testing the more modern agile approach under project management. Only the traditional (waterfall) project management approach is tested in the 2017 version.

Part 3 updates

• The 2025 part 3 exam includes topics from current part 2 and one topic from part 1.
• Business acumen, IT, and accounting are still part of the exam, but they will be tested within the context of internal audit in parts 2 and 3. The exam will no longer include direct questions related to these topics. Questions will be focused on application rather than definition.
• Managerial accounting will not be tested on the exam!
• New topics in part 3 include: Artificial intelligence, blockchain, digital currency. These topics appear under the topic: considerations for internal audit planning.

General updates

• Some types of questions will no longer appear on the exam (numeric combined response).
• Topical requirements, a new concept that was introduced to the Global Internal Audit Standards, will not be tested until Q2 of 2026.
• There are terminology changes, but they are not significant.
• Based on the new outline, candidates will have a higher chance of passing the exam if they get familiar with the content of the 3 parts before, they attempt any exams.

Why is it changing?

The CIA exam syllabus is changing to ensure that the exam’s content remains current and valid. The IIA periodically conducts a global job analysis study. The IIA conducted a global CIA job analysis study in 2023 using an external psychometrician to ensure the independence of the study. The results of the study confirmed the need to revise the current three-part CIA exam, another reason for the change is to align the exam with the new Global Internal Audit Standards.

According to the IIA, the updated CIA exam syllabus will:

• be up to date with the current global practice of internal auditing,
• create greater alignment between the CIA syllabus and the new IIA’s Global Internal Audit Standards,
• minimize duplication and overlap among the three exam parts, and clarify the knowledge, skills, and abilities that exam candidates must possess to pass the exam.

What are the new Standards?

The Standards consist of 15 guiding Principles. Each Principle is supported by Standards that outline requirements, considerations for implementation, and examples of evidence of conformance. Taken together, these elements assist internal auditors in achieving the Principles and fulfilling the Purpose of Internal Auditing. You can find the new 2024 standards here.

When will the changes be applied to the exam?

The new syllabus is published and will take effect for the English version of the exam and Challenge exams starting May 1, 2025, while other languages will be updated later. Candidates will continue to sit for the current exams until the revised exams are released. Here are the new exam release dates for all languages: