CIA Part 1, Internal Audit Fundamentals, has 125 multiple-choice questions and a 150-minute time limit. The 2025 syllabus covers internal audit foundations, ethics, governance and risk/control concepts, and fraud risks. This guide maps those areas and includes an original exercise based on the Global Internal Audit Standards.
Check your Part 1 syllabus and language
This guide covers the 2025 CIA Part 1 syllabus, titled Internal Audit Fundamentals. Earlier editions used a different title and topic structure.
Check the syllabus for your selected exam language and date. As of September 13, 2026, The IIA’s page still lists the 2019 syllabus for Arabic through December 27, with transition on December 28, and for Simplified Chinese until its December test-window transition. Do not combine topic lists from different versions.
Official sources used: IIA 2025 CIA Part 1 Internal Audit Fundamentals syllabus — Expanded Test Specifications, Sections A-D; Certified Internal Auditor | Global Internal Audit Certification | The IIA — Eligibility, pricing, testing windows, exam format, and FAQ
Format, booking and fees
Part 1 contains 125 multiple-choice questions with a 150-minute time limit. After application approval, register in CCMS and schedule through Pearson VUE.
CCMS is The IIA’s Certification Candidate Management System. Exam registration lasts 180 days or until the program expires, whichever comes first. Check the appointments available for your selected language and test centre. The February, June, September and November windows in the handbook refer to Challenge exams; they are not a universal Part 1 schedule.
The published Part 1 fee is US$310 for members or US$445 for non-members, with a separate program application fee of US$120 or US$240. Outside North America, verify local pricing and taxes with the relevant national institute.
CIA exams use authorized test centres following the discontinuation of online testing in May 2025. Review your booking’s identification and arrival instructions. The IIA currently states that official results are issued within three weeks.
Official sources used: Certified Internal Auditor | Global Internal Audit Certification | The IIA — Eligibility, pricing, testing windows, exam format, and FAQ; Certification Candidate Handbook | The IIA — Registration, scheduling, retake, and extension policies
Choose the eligibility route that applies to you
Sitting Part 1 and earning the full CIA designation are different milestones. The experience requirement depends on your education and entry route.
The degree routes require one year of accepted experience with a master’s degree or equivalent, or two years with a bachelor’s degree or equivalent. Candidates may sit the exams before completing the experience requirement, but must verify it before certification.
An active IAP holder can receive a Part 1 waiver. The IAP route lists five years of experience, including two within the past three years, while degree holders can use the shorter degree-based experience requirements. If you are a student or do not hold a degree, review the IAP pathway instead of assuming direct entry on the same terms as a graduate.
The CIA Challenge Exam is a separate route with its own eligibility and scheduling rules. Check the current requirements for the route you choose before purchasing an exam registration.
Official sources used: Certified Internal Auditor | Global Internal Audit Certification | The IIA — Eligibility, pricing, testing windows, exam format, and FAQ; CIA brochure — Pathways, exam structure, and program timeline
The four tested sections
Use the expanded test specifications to check your materials. The weights describe exam coverage; your study time should also reflect what you already know.
The summaries below identify topics to study. For an explanation of a professional rule, consult the applicable Standards or other authoritative reference, rather than treating a syllabus heading as the rule itself.
| Section | Weight | Topics to review |
|---|---|---|
| A. Foundations of Internal Auditing | 35% | Purpose, mandate and charter; assurance and advisory services; independence; the Three Lines Model. |
| B. Ethics and Professionalism | 20% | Integrity, objectivity, competencies, due professional care and confidentiality. |
| C. Governance, Risk Management, and Control | 30% | Governance and culture; ethical and compliance issues; risk types and management; internal controls. |
| D. Fraud Risks | 15% | Fraud concepts, schemes and risks; prevention and detection controls; internal audit’s role in investigations. |
Official sources used: IIA 2025 CIA Part 1 Internal Audit Fundamentals syllabus — Expanded Test Specifications, Sections A-D; English CIA Part 1 Syllabus — Expanded Test Specifications, Sections A-D
Objectivity practice: auditing your former responsibility
Standard 2.2 presumes objectivity is impaired when an auditor provides assurance over an activity they were responsible for within the previous 12 months.
Standard 2.3 requires disclosure of an impairment to the chief audit executive or a designated supervisor when the auditor becomes aware it may affect their objectivity. Apply the organization’s methodologies for addressing the impairment.
The following original practice question uses those two Standards. It is not a recalled CIA exam question.
Worked exercise
Eight months ago, you were responsible for a purchasing process. You have since joined internal audit and are assigned assurance work over that same process. What should you recognize and do? A) Your new job title removes the issue. B) Objectivity is presumed impaired; disclose the situation to the chief audit executive or designated supervisor so it can be addressed. C) There is no issue if the purchases were small. D) The internal audit function’s reporting line automatically resolves your individual impairment.
Show answer
B) Recognize the presumed impairment and disclose it to the chief audit executive or designated supervisor.
The assurance assignment concerns your former responsibility within 12 months, which meets Standard 2.2’s stated presumption. Standard 2.3 provides the disclosure requirement. A job-title change, small purchase values or the function’s reporting line does not remove that stated condition.
Official sources used: IIA 2024 Global Internal Audit Standards 2.2 and 2.3: safeguarding and disclosing objectivity impairments — Standards 2.2 and 2.3, condensed 2024 Standards, pages 19–20
Understand the scaled passing score
The IIA publishes a CIA passing score of 600 on its reporting scale. This is not a raw percentage-correct target.
The current certification FAQ confirms the scaled threshold. Confidentiality of exam questions is a separate matter and does not mean the passing score is unpublished. Use practice results to identify gaps rather than converting 600 into a percentage of questions.
Official sources used: IIA current certification FAQ: published CIA scaled passing score — CIA scoring FAQ
Build a study plan around your gaps
Cover all four sections, then spend more practice time on the concepts you cannot yet explain or apply.
Use the expanded specifications as a checklist. For a missed question, record the concept tested, the relevant rule and the fact that changes the answer. This helps you distinguish a knowledge gap from overlooking a condition in the scenario.
The IIA publishes sample questions and offers preparation resources, including practice questions with explanations. Review their contents and costs before choosing materials; a paid course is not itself an application requirement.
Official sources used: IIA 2025 CIA Part 1 Internal Audit Fundamentals syllabus — Expanded Test Specifications, Sections A-D; Certified Internal Auditor | Global Internal Audit Certification | The IIA — Eligibility, pricing, testing windows, exam format, and FAQ; Certified Internal Auditor Exam Syllabus | CIA — CIA Part 1 syllabus links and exam non-disclosure notice
Before exam day
Confirm your approved application, active registration and test-centre appointment.
Check your own expiry date and booking instructions in CCMS. A registration deadline is separate from the overall certification program deadline.
- Match your study materials to the syllabus for your exam language and date.
- Review all four sections, including topics outside your current job.
- Read the explanations for missed practice questions.
- Check identification, arrival and rescheduling instructions.
- Keep the official Standards and syllabus available for resolving remaining study questions.
Official sources used: Certified Internal Auditor | Global Internal Audit Certification | The IIA — Eligibility, pricing, testing windows, exam format, and FAQ; Certification Candidate Handbook | The IIA — Registration, scheduling, retake, and extension policies
Official sources used
Exam facts checked against official IIA documents:
- IIA 2025 CIA Part 1 Internal Audit Fundamentals syllabus
- Certified Internal Auditor | Global Internal Audit Certification | The IIA
- Certified Internal Auditor Exam Syllabus | CIA
- Certification Candidate Handbook | The IIA
- CIA brochure
- English CIA Part 1 Syllabus
- IIA current certification FAQ: published CIA scaled passing score
- IIA 2024 Global Internal Audit Standards 2.2 and 2.3: safeguarding and disclosing objectivity impairments