Here’s a clear breakdown of the key changes in the Certified Internal Auditor (CIA) syllabus between the 2019 version and the 2025 updated version, as released by The Institute of Internal Auditors (IIA):
Overview: Why the 2025 Update?
- The 2025 syllabus refresh aims to:
- Align more closely with the new Global Internal Audit Standards, effective January 9, 2025 .
- Reduce redundancy across the three CIA exam parts.
- Clarify the required knowledge, skills, and abilities for candidates .
Changes by Exam Part
Part 1
- Title Change: From Essentials of Internal Auditing → Internal Audit Fundamentals .
- Sections Reduced: From 6 to 4.
- Removed Domains: Independence & Objectivity; Proficiency & Due Professional Care; Quality Assurance & Improvement Program.
- Retained and Modified Sections:
- Foundations of Internal Auditing: weight increased from 15% to 35%.
- Governance, Risk Management, and Control: decreased from 35% to 30%.
- Fraud Risks: increased from 10% to 15%.
- New Section: Ethics and Professionalism at 20% .
Part 2
- Title Change: From Practice of Internal Auditing → Internal Audit Engagement .
- Sections Reduced: From 4 to 3.
- Old to New Realignments:
- Engagement Planning: 50% (formerly Planning the Engagement).
- Information Gathering, Analysis, and Evaluation: 40% (formerly Performing the Engagement plus info gathering).
- Engagement Supervision and Communication: 10% (reflects Communicating Results & Monitoring) .
Part 3
- Title Change: From Business Knowledge for Internal Auditing → Internal Audit Function .
- Sections Remain at 4 but Content Shifted:
- Internal Audit Operations: 25% (new emphasis).
- Internal Audit Plan: 15%.
- Quality of the Internal Audit Function: 15%.
- Engagement Results and Monitoring: now highest weight at 45% .
Structural & Conceptual Updates
- Cognitive Levels Removed: Unlike the 2019 syllabus, the 2025 version no longer categorizes topics as “Basic” or “Proficient” .
- Learning Outcomes Streamlined:
- Part 1 now has 27 learning outcomes, with about 74% assessed at a Basic level (up from 46% in 2019).
- Part 2 has 17 learning outcomes, with 41% at Basic level (versus 40% in 2019) .
Summary Table
| Feature | 2019 Syllabus | 2025 Syllabus |
|---|---|---|
| Part 1 Name | Essentials of Internal Auditing | Internal Audit Fundamentals |
| Part 1 Sections | 6 (incl. Independence, Quality, etc.) | 4 (incl. new Ethics & Professionalism) |
| Part 2 Name | Practice of Internal Auditing | Internal Audit Engagement |
| Part 2 Sections | 4 | 3 (consolidated domains) |
| Part 3 Name | Business Knowledge for Internal Auditing | Internal Audit Function |
| Part 3 Weight Shift | Balanced across tech/business topics | Heavy focus on Engagement Results & Monitoring |
| Cognitive Levels | Basic/Proficient distinction present | No categorization by cognitive level |
| Learning Outcomes | More numerous, less grouped | Fewer, more clearly grouped |
In a Nutshell:
- 2025 brings leaner, clearer exam parts, with updated emphasis areas (especially ethics, monitoring, and fundamentals).
- The cognitive-level distinction is removed—but the exams still require both comprehension and analytical skills.
- Structural and naming changes across all parts help align the CIA certification more closely with the revised Global Internal Audit Standards.
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