ACCA MEMBERS GUIDE TO THE CIA®

JUNE 2016

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Table of Contents SECTION ONE – Introduction to The IIA .................................................................................................................................. 3

The Institute of Internal Auditors ....................................................................................................................................... 3

Advantages of Becoming an IIA Member ........................................................................................................................... 3

SECTION TWO – Journey to Certification ................................................................................................................................ 4

Eligibility Requirements ...................................................................................................................................................... 4

Steps to Certification........................................................................................................................................................... 4

Accommodations for Individuals with Disabilities .............................................................................................................. 5

Pricing .................................................................................................................................................................................. 6

CIA Exam Syllabus ............................................................................................................................................................... 6

CIA Study Resources ............................................................................................................................................................ 6

SECTION THREE – Exam Security ............................................................................................................................................. 7

Why Security Matters ......................................................................................................................................................... 7

What Happens if Security is Violated? ................................................................................................................................ 7

Candidate Conduct at Pearson VUE Testing Centers .......................................................................................................... 8

Where to Direct Questions or Concerns ............................................................................................................................. 9

SECTION FOUR - Maintaining Your Certification ................................................................................................................... 10

CIA Continuing Professional Education (CPE) Reporting Requirements ........................................................................... 10

Reporting CPEs for the First Time ..................................................................................................................................... 10

Using ACCA Member CPDs towards CIA CPE Requirements............................................................................................. 10

SECTION FIVE – Frequently Asked Questions ....................................................................................................................... 11

Is the CIA recognized in the UK and Ireland? .................................................................................................................... 11

In what languages is the CIA exam offered? ..................................................................................................................... 11

Do I have to be a member of The IIA in order to take the CIA exam? .............................................................................. 11

How long does it take to complete each of the three exam parts? ................................................................................. 11

Where will I take the exam? ............................................................................................................................................. 11

What if I do not pass the exam? ....................................................................................................................................... 11

Who do I contact if I have a questions? ............................................................................................................................ 11

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SECTION ONE – Introduction to The IIA The Institute of Internal Auditors Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global

headquarters in Altamonte Springs, Florida, USA. The IIA is the internal audit profession's global voice, recognized

authority, acknowledged leader, chief advocate, and principal educator. Generally, members work in internal auditing,

risk management, governance, internal control, information technology audit, education, and security.

Internal auditors impact every aspect of an organization from finance and operations to marketing and human

resources, acting as coaches, stakeholder advocates, risk managers, control experts, efficiency specialists, and problem-

solving partners. The IIA has been the foundation for the internal audit profession and its practitioners for over 75 years

and serves as the internal auditor’s partner — providing guidance to tackle the complex issues internal auditors face on

a daily basis.

Advantages of Becoming an IIA Member The IIA has more than 180,000 members worldwide who enjoy benefits including local, national, and global professional networking; world-class training; certification; standards and guidance; research; executive development; career opportunities; and resources such as IIA Quality Services make The Institute an indispensable partner to you. Becoming a member of The IIA is an investment in yourself, your career, and the internal audit profession. As a member, you can stay connected, boost your knowledge, gain more confidence, and enjoy reduced fees as you pursue certification.

Enjoy reduced exam application and registration fees

Take advantage of free or reduced CPE reporting fees

Participate in local, regional, and global conferences and key events

Attend members-only webinars to earn valuable CPE without leaving your desk Information on becoming an IIA member is typically coordinated through each Institute. Where The IIA does not have local representation in your country or territory of residence, you may join through our international membership. Click here to find your local IIA Institute, and learn more about becoming an IIA member today.

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SECTION TWO – Journey to Certification The Certified Internal Auditor® (CIA®) certification is The IIA’s globally recognized premier designation and sets the standard for excellence within the internal audit profession. It provides recognition and status among peers and principal stakeholders, and identifies individuals as committed and competent internal audit professionals. There are currently over 140,000 CIA’s worldwide. According to The IIA’s 2015 Compensation Study, Certified Internal Auditors earn up to 43% more in salary than their non-certified peers.

Eligibility Requirements All ACCA members current and in good standing are eligible to apply for the CIA program. Chartered ACCA membership is recognized by The IIA as satisfying the professional experience and education requirements for the CIA program. ACCA members must meet the requirements for character and photo identification. Please note: ACCA Students and Affiliates are not eligible for this CIA supporting requirement exception for education and professional experience. If you are an ACCA Student or Affiliate, please click here to view the CIA program’s standard eligibility requirements.

Steps to Certification Once you have been approved into the program, you have four years to successfully complete all three CIA exam parts. You do not have to complete the exam parts in order. Start your journey today by following the simple steps and instructions below:

1. CREATE a profile in The IIA’s Certification Candidate Management System (CCMS) or log into your existing account in CCMS.

2. APPLY for the program by completing and submitting your CIA application. 3. SUBMIT required documents for approval (Character Reference Form, and valid government issued photo ID). 4. REGISTER for the exam part of your choice once your program eligibility status has been approved. 5. SCHEDULE your exam with Pearson VUE upon receipt of the authorization to test. Please allow 48 hours for your

authorization file to transfer to Pearson VUE. 6. SIT for the exam.

1. CREATE a profile in CCMS The IIA’s Certification Candidate Management System (CCMS) is a user-friendly system to help you apply, register, and maintain your certification. Click on the link below and follow the instructions to create your profile, or to retrieve your CCMS login information or password. Once you have completed all required information, you will be able to APPLY for the CIA program. Access CCMS to create your profile. 2. APPLY for the CIA program After you successfully complete your profile in CCMS, navigate to the “Complete a Form” section to begin the CIA application process. Scroll down to the CIA program and click on the form. Complete the required information on the form.

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3. SUBMIT required documents CIA applicants have 90 days from submission of application to provide all required documents for review and approval. If you do not submit the required documentation within 90 days, your application will expire and you will forfeit your application fee.

Prepare and scan your completed Character Reference Form, and acceptable form of valid government issued photo identification (current official driver’s license, passport or national identity card with indicated current status; expired documents will not be accepted). All documents must be scanned and uploaded through the Certification Document Upload Portal in a manner that ensures the photo is clearly legible. Submit the document type accordingly. You will not be able to register for the exam until your documents and application are approved.

4. REGISTER for the exam You will receive notification from The IIA with instructions and a link to CCMS to complete your CIA exam part registration. You will receive an “Authorization to Test” notification via email advising you to contact Pearson VUE to schedule your exam. You will be asked to wait 48 hours from receipt of notification before you contact Pearson VUE.

5. SCHEDULE the exam The CIA exam is available through computer-based testing, allowing you to test year-round at hundreds of locations worldwide. CIA candidates are able to sit for exams at any IIA-authorized Pearson VUE testing center worldwide, regardless of whether the testing center is located in your hometown or country. Access the Pearson VUE website to locate the testing center nearest you and follow the instructions to schedule your exam. All activities related to scheduling or rescheduling an exam are managed directly with Pearson VUE. Your application and registration MUST be approved prior to scheduling your exam part. 6. SIT for the exam You will receive a “Confirmation to Test” email notification from Pearson VUE with complete instructions to sit for your exam. Be sure to follow the instructions and:

Arrive at the test center early (at least 30 minutes)

Bring your Pearson VUE exam appointment confirmation letter with you

At check in, present your acceptable personal identification (this must exactly match your name as it was provided during the exam registration process, be current, and be an original document)

Accommodations for Individuals with Disabilities If you have a physical or medical condition that requires modification to the test administration conditions, immediately upon submitting your exam registration and prior to scheduling with Pearson VUE, please contact Gabriel Marquez in The IIA’s Global Certifications Department at +1-407-937-1277 or Gabriel.Marquez@theiia.org. Gabriel will assist you through the process to obtain your testing accommodations. Requests may take 30 days or more to implement, depending on the nature of the accommodation needed.

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Pricing Current certification pricing rates can be found on the Pricing Structure webpage. Prices listed are subject to change, and are applicable in the United States, Canada, and many other countries throughout the world. NOTE: Prices may vary in countries where the exams are administered through agreements with IIA Institutes. Please contact your local Institute to verify the appropriate pricing structure.

CIA Exam Syllabus The Certified Internal Auditor exam tests a candidate’s knowledge of current internal auditing practices and understanding of internal audit issues, risks, and remedies.

Part 1 – Internal Audit Basics The CIA Exam Part 1 topics tested include aspects of mandatory guidance from the International Professional Practices Framework (IPPF); internal control and risk concepts; as well as tools and techniques for conducting internal audit engagements.

Part 2 – Internal Audit Knowledge Elements The CIA Exam Part 2 topics tested include managing the internal audit function via the strategic and operational role of internal audit and establishing a risk-based plan; the steps to manage individual assignments (planning, supervision, communicating results, and monitoring outcomes); as well as fraud risks and controls.

Part 3 – Internal Audit Knowledge elements The CIA Exam Part 3 topics tested include governance and business ethics; risk management, organizational structure, including business processes and risks; communication; management and leadership principles; information technology and business continuity’ financial management; and the global business environment.

NOTE: Exam topics and/or format are subject to change without notice, as approved by The IIA’s Professional Certification Board (PCB). Click here for the most current exam syllabus.

CIA Study Resources There are numerous resources to help candidates prepare for the CIA exam. More information can be found on the Exam Preparation Resources webpage. To view the complete syllabus for CIA exam parts one, two, and three, click here.

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SECTION THREE – Exam Security Why Security Matters The IIA, PCB, and Pearson VUE take exam security very seriously. IIA exam content is intellectual property, copyrighted, and confidential. To maintain the value and credibility of your certification it is important that exam information remains confidential. CIA candidates must not share, discuss, post or upload exam content to any website or forum. If you have become aware of a violation, please submit an incident in CCMS. Prior to beginning the exam, you will be required to confirm that you will abide by the Non-Disclosure Agreement (NDA). If you are not able to abide by this agreement, you will not be able to test and will forfeit your exam fee. This agreement emphasizes The IIA’s commitment to exam security and the exam candidate’s role to also protect exam content.

What Happens if Security is Violated? Unauthorized possession, reproduction, publication, or disclosure of any examination materials, including storing or disclosing examination questions to any person or entity by any means before, during, or after the examination is prohibited by copyright laws and can result in your disqualification or other appropriate censure. Candidates must accept the terms of the candidate rules agreement before testing. The testing rules include but are not limited to:

being disruptive;

having any item not specifically permitted in the testing room such as a phone or watch;

acting suspiciously;

removing test items from the center;

providing false information when applying for the certification program.

Test center employees have been trained to watch for unusual behavior and incidents during exams and real-time monitoring is backed up by audio and videotaping of the exam sessions. To help provide guidance as to what is acceptable (and not acceptable) behavior, we have developed a chart with situations exam candidates may be confronted with and note the appropriate action. Incidents of candidate misconduct will be referred to The IIA’s Global Ethics Committee for action and are considered as a serious offense. Actions by The IIA’s Global Ethics Committee may include invalidation of exam results, disqualification from participation in all IIA certification programs (current and future), and publication of the results of the candidate’s due process in an IIA publication. If evidence of misconduct is discovered after a candidate has been awarded an IIA certification, the certification and related social badge may be revoked. The IIA may also take other actions to the extent permitted by law. An appeals process is available.

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Situation Appropriate action

My friend asks me how the test went.

Can I talk with her/him about it?

Discussions regarding how you felt about the exam experience is fine as

long as exam content is not discussed. Specific exam questions should

never be discussed.

An acquaintance told me the URL where

there is a CIA exam for me to study

from. Should I take him up on his offer?

Studying from recalled test content is improper and can lead to severe

penalties. If you are aware that a CIA exam has been exposed, submit an

incident in CCMS to report the impropriety. Do not purchase such

materials.

I want to bring water and food into the

exam room. Can I?

Water will be available outside of the testing room, which will be available when you take a break from testing. (Please note that there are no planned breaks and the clock continues to run during any such time.) If you need special consideration for food, water, or other accommodations (supported by a doctor’s note), please refer to Accommodations for Individuals with Disabilities in Section Two of this handbook.

Can I use my phone in the test center

just to look at the time?

No. Watches and phones are NOT permitted in the testing room. There

will be a clock on your computer screen that displays the amount of time

remaining for your exam.

What if I need to access to my personal

belongings?

Access to personal belongings is not permitted with the exception of medication and food as approved by the test administrator.

Candidate Conduct at Pearson VUE Testing Centers The Pearson VUE staff will guide you through the steps developed by The IIA, many of which are designed to ensure your security and the security of the exam itself. The following list is a high-level overview. Here is what to expect when you arrive at your testing center:

The test center administrator will show you where to store your personal items (purses, wallets, watches, jewelry, cell phone, etc.). Space is limited, so do not bring anything to the testing center that it is not absolutely necessary (your exam confirmation email from Pearson VUE will outline what can and cannot be brought to the site). No food or drink is allowed in the testing room.

The administrator will provide you with a copy of the candidate rules agreement. You must accept the terms of this agreement in order to take an exam at a Pearson VUE testing center.

You will be offered certain tools to use during your exam: an erasable note board and pen (on which you can take notes during the exam) and an on-screen calculator. You must return the note board and pen to the administrator before leaving the test center. You can request a hand-held calculator, which the testing center will provide if one is available; you cannot bring your own personal calculator or similar device into the testing room.

You will be required to sign the test center log before being admitted to the test.

Once the check-in procedures are taken care of, the exam proctor will escort you to your workstation, where you must remain for the duration of the exam unless you are authorized to leave the room. There are no scheduled breaks during the exam. You are allowed to take a break, if necessary, but the time you take for breaks counts toward your overall time allotment for the exam. If you leave the testing room for any reason, you will be required to sign the test center log and show your ID upon exiting and reentering. You may also be required to provide a fingerprint or palm vein image.

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Once you have been seated at your testing station, the administrator will log you in to your exam. You will be asked to confirm that the exam shown on the screen is the exam you are scheduled to take, and then you will begin the testing session. The session begins with a welcome screen and the nondisclosure/confidentiality agreement (NDA). If you do not accept the exam NDA, your exam will be terminated, your registration will be voided, and you will forfeit your exam registration fee.

Where to Direct Questions or Concerns If you have questions, comments, or concerns regarding exam security, misconduct, or your testing center, please submit an incident report in your CCMS record.

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SECTION FOUR - Maintaining Your Certification CIA Continuing Professional Education (CPE) Reporting Requirements New CIAs are awarded 80 CPE hours. Half of the awarded CPE hours (40) are for the year in which the exam is passed, and the other half is for the subsequent year. Certified Internal Auditors are required to report CPE credits on an annual basis, by 31 December. These hours are automatically reported on your behalf for the first two years of certification. To learn more about maintaining your certification, refer to the CPE Requirements webpage.

Reporting CPEs for the First Time Newly certified individuals will need to report CPE hours earned by 31 December of the third year of certification, as newly certified individuals receive enough CPE credits for the first two years of certification.

Using ACCA Member CPDs towards CIA CPE Requirements ACCA members can use their Continuing Professional Development (CPD) hours earned from maintaining their ACCA membership requirements, as long as the course or training meets the approved activities as outlined in Administrative Directive No. 4.

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SECTION FIVE – Frequently Asked Questions Is the CIA recognized in the UK and Ireland? The Chartered Institute of Internal Auditors in the UK and Ireland is converging its qualifications with those of The IIA globally. What this means is that the CIA will henceforth be promoted, supported, and recognized in the UK and Ireland as elsewhere, as the primary certification for all internal auditors.

In what languages is the CIA exam offered? The CIA exam is offered in the following languages: Arabic, Chinese (simplified, available only in China during testing windows), Chinese (unsimplified), English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Turkish, and Thai (available only in Thailand).

Do I have to be a member of The IIA in order to take the CIA exam? In most cases, you do not have to be a member of The IIA to take the CIA exam or become a CIA, but we encourage you to consider its advantages. There are some countries, however, that do require candidates to be IIA members to take the CIA exam. Candidates in any of the countries listed on the map located on this webpage should contact their local institute to verify this requirement.

How long does it take to complete each of the three exam parts? The CIA program consists of three exams. Candidates have a period of four years from application approval to complete the CIA program by successfully completing each of the three exam parts. You do not have to complete the exam parts in order.

CIA Part One contains 125 multiple choice questions. Candidates will have 2 hours and 30 minutes to complete the exam.

CIA Part Two contains 100 multiple choice questions. Candidates will have 2 hours to complete the exam. CIA Part Three contains 100 multiple choice questions. Candidates will have 2 hours to complete the exam.

Where will I take the exam? The exam will be delivered through computer based testing at any one of hundreds of IIA authorized or approved Pearson VUE test centers located around the world. To locate the center nearest you, visit the Pearson VUE web site. If you do not have a test center in your city / province, you are permitted to take the exam at the location nearest you. What if I do not pass the exam? If you receive a non-passing score on any one of the CIA exam parts, you must wait at least 90 days before you are able to retake that exam part. You can re-register for the exam part and schedule your new test appointment once your exam results are published to CCMS, however, the earliest appointment date that will be available to you will be 90 days from the date that you last took that exam. Please keep in mind that when you register for an exam, you must sit for that exam within 180 days of the day that your registration is processed by The IIA. If you register immediately after failing an exam, your 180-day registration/authorization period will begin immediately, but you will still have to wait 90 days before your first opportunity to sit for the exam. There is no limit to the number of times a candidate can retake an exam which received a non-passing score. To re-register for an exam and schedule a new test appointment, follow the same steps indicated prior to initial registration and scheduling.

Who do I contact if I have a questions? For questions, contact The IIA’s Customer Relations department at +1-407-937-1111, fax: +1-407-937-1101, or email at CustomerRelations@theiia.org.