Certified Internal Auditor

The Certified Internal Auditor (CIA) is an online CIA Exam Review course, which utilizes an adaptive learning platform that focuses your study on your weaker areas and reduces your overall study time. After the Assessment Phase to identify areas of weakness, you will able to use our reporting features to concentrate additional learning on specific areas of the textbook. The Adaptive Study feature of the course automatically selects questions for you to study based upon previous scoring history and IIA Category Weighting.

The CIA review course begins with the IIA's International Standards for the Professional Practice of Internal Auditing (Standards) and aspects of mandatory guidance under the IPPF. It also focuses on managing an internal audit project and culminates with concepts related to internal control, risk, governance, and technology. Upon completion of the study of each exam section of the course, you will be prepared to sit for and pass that section of the Certified Internal Auditor Examination.

What you will learn

• Master the foundations of an internal auditor
• Apply internal audit best practices to your daily work routine
• Reduce financial risk for employers
• Develop exam time management and pacing

How you will benefit

• Prepare yourself to work as an internal auditor or risk manager
• Develop the skills needed to pass various CIA exams, including parts 1, 2, and 3
• Become an asset to your employer by reducing your organization's chance of financial risks
• Demonstrate your proficiency with internal staff and external clients

1. Part 1 – Internal Audit Basics
   1. Mandatory Guidance
      1. Definition of Internal Auditing
      2. Code of Ethics
      3. International Standards
   2. Internal Control / Risk
      1. Types of Controls
      2. Management Control Techniques
      3. Internal Control Framework Characteristics and Use
      4. Alternative Control Frameworks
      5. Risk Vocabulary and Concepts
      6. Fraud Risk Awareness
   3. Conducting Internal Audit Engagements – Audit Tools and Techniques
      1. Data Gathering
      2. Data Analysis and Interpretation
      3. Data Reporting
      4. Documentation / Work Papers
      5. Process Mapping, Including Flowcharting
      6. Evaluate Relevance, Sufficiency, and Competence of Evidence
2. Part 2 – Internal Audit Practice
   1. Managing the Internal Audit Function
      1. Strategic Role of Internal Audit
      2. Operational Role of IA
      3. Establish Risk-Based IA Plan
   2. Managing Individual Engagements
      1. Plan Engagements
      2. Supervise Engagement
      3. Communicate Engagement Results
      4. Monitor Engagement Outcomes
   3. Fraud Risks and Controls
      1. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
      2. Determine if fraud risks require special consideration when conducting an engagement
      3. Determine if any suspected fraud merits investigation
      4. Complete a process review to improve controls to prevent fraud and recommend changes
      5. Employ audit tests to detect fraud
      6. Support a culture of fraud awareness, and encourage the reporting of improprieties
      7. Interrogation/investigative techniques – Awareness Level (A)
      8. Forensic auditing – Awareness Level (A)
3. Part 3 – Internal Audit Knowledge Elements
   1. Governance / Business Ethics
      1. Corporate/Organizational Governance Principles – Proficiency Level (P)
      2. Environmental and Social Safeguards
      3. Corporate Social Responsibility
   2. Risk Management - Proficiency Level (P)
      1. Risk Management Techniques
      2. Organizational Use of Risk Frameworks
   3. Organizational Structure/Business Processes and Risks
      1. Risk/Control Implications of Different Organizational Structures
      2. Structure
      3. Typical Schemes in Various Business Cycles
      4. Business Process Analysis
      5. Inventory Management Techniques and Concepts
      6. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
      7. Business Development Life Cycles
      8. The International Organization for Standardization (ISO) Framework
      9. Outsourcing Business Processes
   4. Communication
      1. Communication
      2. Stakeholder Relationships
   5. Management / Leadership Principles
      1. Strategic Management
      2. Organizational Behavior
      3. Management Skills/Leadership Styles
      4. Conflict Management
      5. Project Management / Change Management
   6. IT / Business Continuity
      1. Security
      2. Application Development
      3. System Infrastructure
      4. Business Continuity
   7. Financial Management
      1. Financial Accounting and Finance
      2. Managerial Accounting
   8. Global Business Environment
      1. Economic / Financial Environments
      2. Cultural / Political Environments
      3. Legal and Economics—General Concepts
      4. Impact of Government Legislation and Regulation on Business

Requirements:

Hardware Requirements:

• This course can be taken on either a PC or Mac.

Software Requirements:

• PC: Windows 8 or newer.
• Mac: OS X Snow Leopard 10.6 or later.
• Browser: The latest version of Google Chrome or Mozilla Firefox are preferred. Microsoft Edge and Safari are also compatible.
• Adobe Acrobat Reader.
• Software must be installed and fully operational before the course begins.

Other:

• Email capabilities and access to a personal email account.

Instructional Material Requirements:

The instructional materials required for this course are included in enrollment. You will receive unlimited Practice Assessments, and a PDF textbook with the course.

Prerequisites:

This Certified Internal Auditor course is specifically designed to help individuals with prior internal auditing knowledge prepare for the CIA exam. CIA candidates must meet the eligibility requirements for education, character, work experience, and identification. Before a candidate application can be approved, ALL documentation (proof of education, character reference, and identification) must be received and approved by The IIAs Certification staff. Learn more about the CIA eligibility requirements.

Can I register for a course if I am an international student?

Yes, ed2go courses are completely online. However, keep in mind that not all certifying bodies or industry-specific certifications are recognized internationally. Please review your country's regulations prior to enrolling in courses that prepare for certification.

Does this course prepare for a certification?

Yes, this course will prepare you to pass the Certified Internal Auditor Examination. Students who pass Part 1 of the Certified Internal Auditor Exam may apply to receive the Internal Audit Practitioner designation.

When can I start the course?

This course is open enrollment, so you can register and start the course as soon as you are ready. Access to your course can take 24-48 business hours.

How long does it take to complete this course?

This course is self-paced and open enrollment, so you can start when you want and finish at your own pace. When you register, you'll receive eighteen (18) months to complete the course.

What if I don't have enough time to complete my course within the time frame provided?

The time allotted for course completion has been calculated based on the number of course hours. However, if you are unable to complete the course, contact your Student Advisor to help you work out a suitable completion date. Please note that an extension fee may be charged.

What kind of support will I receive?

You may be assigned with an instructor or team of industry experts for one-on-one course interaction. Your support will be available (via e-mail) to answer any questions you may have and to provide feedback on your performance. All of our instructors are successful working professionals in the fields in which they teach. You will be assigned to an Advisor for academic support.

What happens when I complete the course?

Upon successful completion of the course, you will be awarded a Certificate of Completion.

Am I guaranteed a job?

This course will provide you with the skills you need to obtain an entry-level position in most cases. Potential students should always do research on the job market in their area before registering.

Can I get financial assistance?

This course is non-credit, so it does not qualify for federal aid, FAFSA and Pell Grant. In some states, vocational rehab or workforce development boards will pay for qualified students to take our courses. Additionally, some students may qualify for financial assistance when they enroll, if they meet certain requirements. Financing is available from select schools. Learn more about financial assistance.

How can I get more information about this course?

If you have questions that are not answered on our website, representatives are available via LIVE chat. You can also call us at 1-877-221-5151 during regular business hours to have your questions promptly answered. If you are visiting us during non-business hours, please send us a question using the "Contact Us" form.