CIA EXAM

Part 1- Internal Audit Fundamentals

Part 2- Internal Audit Engagement

Part 3- Internal Audit Function

Summary comparison with 2017 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 did it change?

The CIA exam syllabus changed to ensure that the exam content remained current and valid. The IIA periodically conducted a global job analysis study and, in 2023, carried out a global CIA job analysis using an external psychometrician to ensure the independence of the study. The results of this study confirmed the need to revise the current three-part CIA exam. Another reason for the change was to align the exam with the new Global Internal Audit Standards.

According to the IIA, the updated CIA exam syllabus:

• is up to date with current global internal audit practices,

• creates greater alignment between the CIA syllabus and the IIA’s new Global Internal Audit Standards,

• minimizes duplication and overlap among the three exam parts, and

• clarifies 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 was published and took effect for the English version of the exam starting May 28, 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: