DearInstituteLeaders, WewouldliketoannouncetoyouanumberofupcomingchangestotheCertifiedInternalAuditor Exam: 1. AstheresultoffindingsfromaJobAnalysisStudy(JAS)fortheCertifiedInternalAuditor (CIA)programconductedin2011,theProfessionalCertificationsBoard(PCB)andtheBoard ofDirectorsofTheIIAhaveapprovedtwokeychangestotheprogram.TheJASdetermined thatthebodyofknowledgerelatedtoprofessionofinternalauditinghaschangedsincethe lastexamcontentupdatein2004andthereforeneedstobeadjustedtoreflectthose changes.Thefirstchangewillimpacttheexamstructure,reducingtheprogramfromfourto threeexamparts.Withthereductioninparts,TheIIAwillbeeliminatingtherecognition creditprovisionpreviouslyapplicabletoPart4.Thesecondchangeconsistsofarealignment oftheexamcontentoutlineandquestioncountforeachpart.

Belowisabriefoverviewof thenewoutline:
Part1InternalAuditingBasics Duration:2.5hours QuestionCount:125 Topicalfocusareasinclude: IIAMandatoryGuidance InternalControlandRisk ToolsandTechniquesfor ConductingtheAudit Engagement Part2Exam:InternalAudit Practice Duration:2.0hours QuestionCount:100 Topicalfocusareasinclude: Managingtheinternal auditfunction Managingindividual engagements Fraudrisksandcontrols Part3Exam:InternalAuditKnowledge Elements Duration:2.0hours QuestionCount:100 Topicalfocusareasinclude: Governance RiskManagement OrganizationalStructureand BusinessProcesses Communication Leadership IT/BusinessContinuity FinancialManagement GlobalBusinessEnvironment

DetailedapprovedexamcontentiscontainedintheattacheddocumentsCIANew Content.Wehaveattachedbothapdfversion(forpostingtoyourwebpage)andaword version(shouldyouneedtotranslatethecontent).WehavealsoincludedaFrequently AskedQuestions(FAQ)documenttoassistwithquestionsfromyourcandidatesoryoumay refercandidatequestionstousatcertification@theiia.org. Thenewcontentandthreepartexamstructureisscheduledtobeimplementedbymid 2013.Wearecurrentlyworkingtofinalizethetransitionprocessforthosewhoarecurrently intheCIAprogram,anddonotcompletetheprogrampriortotheimplementationofthe newstructure.Additionaldetailsrelatedtothetransitionprocesswillbemadeavailableat thebeginningof2012. 2. Inaddition,beginninginJanuary2012,thenumberofunscoredquestionsontheCIAexam willbereducedfrom20to10andthetotalquestions(scoredandunscored)willbereduced from100to90.Atthesametime,thePearsonVueexamtutorial,whichwaspreviouslyonly availabletocandidatesattheexamcenter,willberemovedfromtheexamandavailableon TheIIAwebsiteinalllanguagesinwhichtheexamifoffered.Correspondingly,thetotal timeallowedtocompletetheCIAexamwillbereducedfrom3hours(2hours45minutesfor the100questionsexam+15minutesforthetutorialandsurvey)to2hours30minutes(2 hours25minutesforthe90questionexamand5minutesforthesurvey).Theimpactofthis changehasnoimpactonthescoringoftheexamastheunscoredquestionswereusedto pretestitemsandwerenotcountedinthefinalscore.AFrequentlyAskedQuestions

documentrelatedtothereductioninthenumberofexamquestionsisalsoattachedor candidatescandirectquestionstousatcertification@theiia.org. ThankyouforyoursupportoftheIIACertificationprograms. Best Regards, Cyndi Plamondon, CIA, CCSA, CGAP, CFSA, CISA Vice President, Professional Certifications The Institute of Internal Auditors, Global Headquarters Tel: +1-407-937-1338 | Fax: +1-407-937-1101 | www.theiia.org | cyndi.plamondon@theiia.org

FAQCIAContentChanges
General
1. Whatischanging? ThefollowingchangeshavebeenapprovedbytheProfessionalCertificationsBoard(PCB)and theBoardofDirectors: a. TheCIAexamwillchangefroma4partexamtoa3partexam. b. Therewillbenoprovisionsforrecognitioncreditforanypartoftheexam. 2. Whatisthenewcontentoutline? Part1InternalAuditingBasics Thiswouldbeatwoandhour,onepartexamconsistingof125questions.Topicswouldfocus on: IIAMandatoryGuidance InternalControlandRisk ToolsandTechniquesforConductingtheAuditEngagement. Part2Exam:InternalAuditPractice Thiswouldbeatwohour,100questionexam,andfocusonthefollowing: Managingtheinternalauditfunction Managingindividualengagements Fraudrisksandcontrols Part3Exam:InternalAuditKnowledgeElements Thiswouldbeatwohour,100questionexam,andfocusonthefollowing: Governance RiskManagement OrganizationalStructureandBusinessProcesses Communication Leadership IT/BusinessContinuity FinancialManagement GlobalBusinessEnvironment 3. Aretheremoredetailedcontentoutlinesavailable? Yes.Thespecificcontentoutlinescanbereviewedintheattacheddocument. 4. WhyisTheIIAchangingthecontentoftheCIA? Aspartoftheongoingexaminationprocess,in2011,TheIIAconductedaJobAnalysisStudy (JAS)fortheCIAexam.ThisJASdeterminedthatthebodyofknowledgerelatedtothe

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professionofinternalauditinghadchangedsincethelastexamcontentchangein2004and therefore,thecontentoftheCIAexamshouldbeupdatedtoreflectthosechanges. Howwasthenewcontentdetermined? AspartoftheJAS,morethan40,000internalauditorsgloballyweresurveyedtodeterminethe knowledge,skillsandcompetenciesrequiredoftodaysinternalauditors.Morethan100 knowledgestatementswereidentifiedthataddressedthefollowingtopics: a. Governance,RiskandControlKnowledgeElements b. InformationTechnologyAuditEngagementElements c. FraudKnowledgeElements d. BusinessProcessandPerformanceElements e. FinancialAccountingandFinanceElements f. ManagerialAccountingElements g. Regulatory,Legal,andEconomicElements h. ManagementandStrategicManagementSkillElements Foreachknowledgestatement,participantswereaskedtoindicatethelevelofcompetency requiredoftheirposition. Participantswerealsopresentedwithalistoftaskstatementsrelatedtothefollowingareas: a. PlanningandConductingtheAnnualRiskAssessment b. DevelopingtheAnnualAuditPlan c. PlanningandConductingIndividualInternalAuditEngagements d. UsingInterpersonalSkills Foreachtaskstatement,participantswereaskedhowofteneachtaskwasperformedandhow importanteachtaskwastotheirposition. Whenwillthenewcontentbetested? Thenewcontentand3partstructureisexpectedtobeinplaceinmid2013. Whenwillthereviewmaterialsbeavailable? Thepreparationofreviewmaterialsisindependentfromtheexamdevelopmentprocess.The finalcontentoutlinehasbeenreleasedtothereviewproviderseffectiveOctober10,2011. Theyshouldbeginworkontherevisedreviewmaterialssotheywillbeavailableinplentyof timetopreparefortheexamsbeginninginmid2013. WhathappensifIamalreadyintheprogram? Thespecifictransitionprocessesrelatedtoindividualsalreadyintheprogramarebeingfinalized andshouldbeavailablebyJanuary1,2012.Bygivingmorethan18monthsnoticetocurrent candidates,itishopedthattheimpactonthosealreadyenrolledintheprogramoralready havingcompletedpartsoftheexamwillbeminimal.Asmoreinformationisfinalized,itwillbe madeavailableonthewebpagesandthroughspecificFAQslikethisone.

9. WhathappenstoPart4creditrecognition? TherewillnolongerbeaprovisionforcreditrecognitionintheCIAprogramforother certifications. 10. Aretheentryrequirementsthesame? Yesatthepresenttime,therearenochangestotheentryrequirements. 11. Aretheexperiencerequirementsthesame? YesinordertoreceivetheCIAcertification,youwouldneed2yearsofprofessional experience.Youmaystillsitfortheexampriortocompletingtheexperiencerequirement. 12. WilltheCIAexamcontinuetobeofferedin20languages? Atthepresenttime,theplanistocontinuetooffertheCIAexaminalllanguageswherethereis ademand.Therearenospecificplanstoeliminateanyofthecurrentlanguagesatthistime. 13. IsthereanyimpactonthecontentoftheotherIIAcertificationexams(CCSA,CGAP,CFSA)? Atthepresenttime,nocontentchangesareexpectedinthebodyofknowledgeforthespecialty exams.ShouldthePCBdetermineaJobAnalysisStudyisappropriateforanyofthespecialty exams,theprocesswouldbesimilartotheonedescribedinQ#5aboveandcandidatesshould expectasimilarnoticeofchangespriortoimplementation.

FAQCIAExamSeatTime/Tutorial
General
1. Whatischanging? ThefollowingchangeshavebeenapprovedbytheProfessionalCertificationsBoard(PCB): a. EachpartoftheCIAexamwillnowconsistof90multiplechoice/truefalsequestions. 80ofthesequestionswillbecountedinthescoreofthecandidate. b. Thecandidatewillbeallowed2hours25minutesofexamtimeforeachpart. c. Thecandidatewillbeallowed5minutestocompleteapostexamsurvey. d. Thetutorialwillberemovedfromtheexamandwillnotbeavailabletothecandidatein thetestingcenter. 2. Whenwillthesechangesbeeffective? Forexamsscheduledafter1/1/2012. 3. WhyisTheIIAchangingtheseattimefortheCIA? Acompleteanalysiswasdonetodeterminehowmuchtimewasusedbycandidatestocomplete theexaminalllanguages.Itdeterminedthatintheoverwhelmingmajorityofcases,candidates usedlessthan2:30minutesforthe100questionexam.Inaddition,thedecisionwasmadeto reducethenumberofunscoreditemstoallowcandidatestofocusmoreonthoseitemswhich countinthefinalscore. 4. HowwillIbeabletousethetutorialinthefuture? ThetutorialswillbeavailablefromTheIIAswebpagefornocostandinalllanguagesthatthe examisofferedin.Thiswillallowcandidatestoreviewtheprocessesandpracticeonthe systemattheirconvenienceandpriortotheirarrivalatthetestingcenter.Previously,the tutorialwasonlyavailableoncethecandidatehadbeenadmittedtothetestingcenterandtheir examhadbegun. 5. Willthecontentoftheexambeaffected? No.Thereisnoimpactonthecontentoftheexam. 6. Willthescoringoftheexambeaffected? No.Thereisnoimpactonthescoringoftheexam.Theunscoredquestionswereincludedfor researchpurposesonlyandwerenotincludedinthefinalscorecalculation. 7. WhatifIhavealreadyscheduledanexaminJanuaryforthelongerseattime? TheIIAisworkingwithPearsonVuenowtoinformthosecandidatesthathavealready scheduledtheirexamontheimpacttotheseattimetheywillhaveavailabletothemontheir specificexamdate,siteandlanguage.