Certified Internal Auditor


An Internal Auditor is an internal consultant who is concerned with assessing the standards of operation in a business to minimize potential risks and areas of loss. To assist in defining quality in this area, the Institute of Internal Auditors (theiia.org) has developed the Certified Internal Auditor (CIA) programme to recognize professionalism in risk management, control and governance processes.

The CIA develops your skills in reviewing the economical and efficient use of resources, assessing compliance with policies and regulations, and evaluating the risks to the achievement of operational goals and objectives. The CIA is targeted at internal auditors, management analysts and business analysts.

Future Progression

The areas covered in the CIA enable you to function in any capacity involving the review of business operations and the measurement of performance. This includes internal auditing, management consulting, operational auditing and performance improvement.

Course Content

Business Processes: Techniques used in business management/analysis to ensure that goals are met
Financial Accounting: The financial reporting framework and the approach to financial reporting issues such as mergers, pensions, and inflation accounting;

Finance: The issues involved in financing operations in the short-term.

Managerial Accounting: The issues in assessing financial performance using principles such as variance analysis, contribution analysis, absorption costing, etc

Information Technology: Current concepts in IT and their application to business procedures (eg: systems design, networking, data structures, processing, EDI)

Strategic Management: Processes involved in deciding on a strategy and long term position of an organization

Negotiating: Issues involved in effective negotiating and using negotiating strategy to achieve objectives
Global Business Environment: The key issues in the external legal, political and financial environment that impact on firms (eg: international trade, interest rates, exchange rates, business regulations, business law, etc)

Entry Requirements

A candidate  is eligible for the CIA Examination if they meet any of the requirements listed below:

  • A Bachelors Degree and two years internal audit experience


  • Two years post-secondary education and five years verified experience in internal audit or its equivalent, OR
  • Seven years verified experience in internal audit or its equivalent.

Key Programme Dates

There are three class periods for the programme each year – February – April for Part 1, May – July for Part 2, and September – November for Part 3.

Classes are held on Saturdays and or Sundays from 9:30 A.M. to 12:30 P.M.



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