How is the 2019 Certified Internal Auditor (CIA) exam different from previous exams?
The CIA exam remains the foundation for all internal audit services — operations, finance, and IT audit. The most extensive changes were made to Part Three: Business Knowledge for Internal Auditing, which has always been the most challenging because the scope was massive. It is now streamlined to focus on four areas most critical for internal auditors: business acumen, information security, IT, and financial management. Almost half of Part Three focuses on advanced technology knowledge, such as data privacy and cybersecurity, an essential for today’s internal auditor.
Part One: Essentials of Internal Auditing and Part Two: Practice of Internal Auditing have been revised to more closely align with the International Standards for the Professional Practice of Internal Auditing. The new Part One exam assesses Attribute Standards such as the foundations of internal auditing — fraud, governance, risk management, and controls. The nature of internal audit’s work is evaluating and contributing to the improvement of those areas. The new Part Two exam focuses on Performance Standards, such as managing the internal audit activity and performing internal audits.
