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Certification
Certified Internal Auditor (CIA)
Institute of Internal Auditors
Median earnings
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Cost
$120
Duration
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Completion
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CIA is the only globally recognized internal audit certification. Becoming a CIA is the optimum way to communicate knowledge, skills, and competencies needed to effectively carry out professional responsibilities for any internal audit, anywhere in the world.
Apply internal audit foundations including purpose, mandate, charter, and the Three Lines Model in an organizational contextDifferentiate between assurance and advisory services provided by the internal audit functionIdentify and manage impairments to internal audit independence and objectivityApply professional ethics, integrity, due care, and confidentiality in internal audit engagementsApply knowledge, skills, and competencies including communication, critical thinking, and professional development to internal audit practiceAssess organizational governance including board roles, governance frameworks, and organizational cultureApply risk management concepts including risk types, risk appetite, and the risk management cycle to internal audit workEvaluate internal controls including design, effectiveness, and efficiency in financial and nonfinancial contextsIdentify and evaluate fraud risks, fraud schemes, and controls to prevent and detect fraud in an organizationPlan internal audit engagements including objectives, scope, risk assessment, and work program developmentGather and evaluate evidence for sufficiency, relevance, and reliability during internal audit engagementsApply data analytics, process mapping, and analytical review techniques to support engagement findingsPrepare workpapers and develop engagement conclusions using professional judgmentSupervise and communicate with stakeholders throughout the internal audit engagementManage internal audit operations including planning, organizing, directing, and monitoring of audit activitiesAlign internal audit strategy with organizational strategy and stakeholder expectationsDevelop a risk-based internal audit plan in alignment with organizational risk and regulatory requirementsCoordinate with other assurance providers to leverage coverage and avoid duplicationManage the quality assurance and improvement program for the internal audit functionCommunicate engagement results accurately and effectively to management, the board, and other stakeholdersMonitor management action plans and escalate unresolved findings to appropriate parties