CIA· IIA
Certified Internal Auditor (IIA, 3 Parts)
The IIA CIA certification covers this concept in Part 1 (framework, IPPF) and Part 2 (audit practice). 60+ lessons and 1,258 original questions.
Term DefinitionFrameworks
IPPF (International Professional Practices Framework)
The IIA's global framework of standards and guidance for internal audit.
The IPPF establishes global standards for internal audit including attribute standards (1000 series) and performance standards (2000 series). Since January 2025, the IIA has published the Global Internal Audit Standards (GIAS) which progressively update and replace the IPPF. CIA certification attests to mastery of this framework. The IPPF structures the obligations and responsibilities of the Chief Audit Executive (CAE) toward the board and senior management.
📌 Key points
- Published by the IIA — recognized in 170+ countries
- Two series: attribute standards (1000, what audit is) and performance standards (2000, what it does)
- Global Internal Audit Standards (2025) progressively replace the IPPF
- Foundation of the CIA exam — mandatory mastery for certification
- Distinguishes mandatory elements (standards, code of ethics) from recommended guidance
Related certifications
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CIA Challenge· IIA
CIA Challenge Exam (1-exam route)
Accelerated 8-week path for CCSA/CFSA/CGAP/CRMA/ACCA/CPA/CIMA holders. A single 150-question exam instead of all 3 Parts.
🔗 Related concepts
AuditCertificationsFrameworksAudit
Internal Audit
An independent, objective assurance and consulting activity to add value to operations.
CIA Certification
Certified Internal Auditor — the only global internal audit certification issued by the IIA.
Three Lines Model
A governance framework distributing control responsibilities across three levels.
Audit Opinion
The auditor's formal conclusion on the adequacy of the control system examined.
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