Certified Internal Auditor

The Certified Internal Auditor (CIA) teaches 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.

Part 1 – Internal Audit Basics

I.    Mandatory Guidance
      A.    Definition of Internal Auditing
      B.    Code of Ethics
      C.    International Standards

II.    Internal Control / Risk
      A.    Types of Controls
      B.    Management Control Techniques
      C.    Internal Control Framework Characteristics and Use
      D.    Alternative Control Frameworks
      E.    Risk Vocabulary and Concepts
      F.    Fraud Risk Awareness

III.    Conducting Internal Audit Engagements – Audit Tools and Techniques
      A.    Data Gathering
      B.    Data Analysis and Interpretation
      C.     Data Reporting
      D.    Documentation / Work Papers
      E.    Process Mapping, Including Flowcharting
      F.    Evaluate Relevance, Sufficiency, and Competence of Evidence

Part 2 – Internal Audit Practice

I.    Managing the Internal Audit Function
      A.    Strategic Role of Internal Audit
      B.    Operational Role of IA
      C.    Establish Risk-Based IA Plan

II.    Managing Individual Engagements
      A.    Plan Engagements
      B.    Supervise Engagement
      C.    Communicate Engagement Results
      D.    Monitor Engagement Outcomes

III.    Fraud Risks and Controls
      A.    Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
      B.    Determine if fraud risks require special consideration when conducting an engagement
      C.    Determine if any suspected fraud merits investigation
      D.    Complete a process review to improve controls to prevent fraud and recommend changes
      E.    Employ audit tests to detect fraud
      F.    Support a culture of fraud awareness, and encourage the reporting of improprieties
      G.    Interrogation/investigative techniques – Awareness Level (A)
      H.    Forensic auditing – Awareness Level (A)

Part 3 – Internal Audit Knowledge Elements

I.    Governance / Business Ethics
      A.    Corporate/Organizational Governance Principles – Proficiency Level (P)
      B.    Environmental and Social Safeguards
      C.    Corporate Social Responsibility

II.    Risk Management - Proficiency Level (P)
      A.    Risk Management Techniques
      B.    Organizational Use of Risk Frameworks

III.    Organizational Structure/Business Processes and Risks
      A.    Risk/Control Implications of Different Organizational Structures
      B.    Structure
      C.    Typical Schemes in Various Business Cycles
      D.    Business Process Analysis
      E.    Inventory Management Techniques and Concepts
      F.    Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
      G.    Business Development Life Cycles
      H.    The International Organization for Standardization (ISO) Framework
       I.    Outsourcing Business Processes

IV.    Communication
      A.    Communication
      B.    Stakeholder Relationships

V.    Management / Leadership Principles
      A.    Strategic Management
      B.    Organizational Behavior
      C.    Management Skills/Leadership Styles
      D.    Conflict Management
      E.    Project Management / Change Management

VI.    IT / Business Continuity
      A.    Security
      B.    Application Development
      C.    System Infrastructure
      D.    Business Continuity

VII.    Financial Management
      A.    Financial Accounting and Finance
      B.    Managerial Accounting

VIII.    Global Business Environment
      A.    Economic / Financial Environments
      B.    Cultural / Political Environments
      C.    Legal and Economics — General Concepts
      D.    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 XP or later.
• 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 Flash Player. Click here to download the Flash Player.
• Adobe Acrobat Reader. Click here to download the 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:

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. Please click here for eligibility requirements.

1.    Can I register for programs if I am an international student?
Yes, because ed2go programs are online you never have to actually travel to the school.  Most schools offer telephone or online registration.

2.    How long does it take to complete a program?
All of our programs are self-paced and open enrollment, so you can start them when you want and finish them at your own pace.  When you register, you will have 18 months to sit for and pass each of three exam sections.  

3.    What if I don't have enough time to complete my program within the time frame provided?
The time allotted to complete your program has been calculated based on the number of hours for each program, so don't worry too much about not completing in time. If, after a concerted effort, you are still unable to complete, your Student Advisor will help you work out a suitable completion date. Please note that a fee may be charged for an extension.

4.    Do I have to buy additional materials?
No

5.    Can I get financial assistance?
ed2go courses are non-credit courses, so they do not qualify for federal aid.  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.

6.    What happens when I complete the program?
Upon successful completion of the program, you will be awarded a certificate of completion.  

7.    Am I guaranteed a job?
ed2go programs will provide you with the skills you need to obtain an entry-level position in most cases.  We don’t provide direct job placement services, but our facilitators and career counselors will help you build your resume and are available to give advice on finding your first job.  Facilitators will also be available to use as a professional reference upon completion of the program.  Potential students should always do research on the job market in their area before registering.

8.    Who will be my instructor?
There is no facilitator for this program. Support is offered through access to email and phone.

9.    What software or hardware do I need in order to take online programs and what are the system requirements?
In order to take our online programs, you must have access to a computer and the Internet.  You can access the program contents from any Web-enabled computer.  You don’t have to use the same computer to log-in to the program every time.  We recommend that you have a word-processing program (Microsoft Word is the best) and the latest version of Internet Explorer.

10.    Can I use a Mac?
Yes

11.    How can I get more information about this program?
If you have questions that are not answered on our website, please feel free to contact us via LIVE chat (click the button above).  If you are visiting us during non-business hours, please feel free to send us a question using the “Contact Us” form to the right.  You may also call us at 1-877-221-5151.  We will answer your questions promptly.  

12.    When can I start the program?
Our programs are all open enrollment.  You can register and start the program as soon as you are ready.

Please note:  Once the program curriculum is accessed online or through submission of a material shipment confirmation, refunds cannot be issued.

13.    Does this program prepare for a certification?
Yes, this program 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.