Certified Internal Auditor (CIA)

Credential issued and maintained by

Institute of Internal Auditors (IIA)

Continuing education requirements for CIA:

Practicing CIA

40 CPE credit hours every year, including a minimum of 2 hours of ethics

Non-practicing CIA

20 CPE credit hours every year, including a minimum of 2 hours of ethics

Subject matter requirements

CPE courses must relate to:

  • Essentials of internal auditing
  • Practice of internal auditing
  • Business knowledge for internal auditing

First and second year candidates

Newly certified candidates will be awarded 40 CPE hours for the year in which the certification is earned, and 40 CPE hours for the subsequent year (a total of 80 CPE hours). These CPE hours awarded are granted by The Professional Certification Board (PCB) for use towards your reporting cycle for the IIA designations and are not NASBA sponsored.

Renewal date

CPE for the year must be completed and reported by December 31st.  Certificate renewal date is based on original date obtained.

FunCPE courses

FunCPE courses are acceptable for CIA CPE credit. CIAs in every state can receive credit for our courses.

While all FunCPE courses meet the program development criteria, CIAs must still select appropriate subject material for CE courses.

Which FunCPE courses are valid for CIA CPE credit

All of our fraud related courses are acceptable for CIA CPE credit.  These courses are found under our Accounting and Auditing category.

Our ethics courses are not appropriate because they cover IRS specific rules.

We welcome Certified Internal Auditors to our site and would like to serve your needs better. Please contact us with any suggestions for new course topics for Certified Internal Auditor CPE specifically.

Accepted CPE subjects for CIA

CPE courses must cover the same subjects that are contained in the exam (as updated January 2019).

CIA Exam Part One:  Essentials of Internal Auditing

  1. Foundations of Internal Auditing
  2. Independence and Objectivity
  3. Proficiency and Due Professional Care
  4. Quality Assurance and Improvement Program
  5. Governance, Risk Management and Control
  6. Fraud Risks

CIA Exam Part Two: Practice of Internal Auditing

  1. Managing the Internal Audit Activity
  2. Planning the Engagement
  3. Performing the Engagement
  4. Communicating Engagement Results and Monitoring Progress

CIA Exam Part Three: Business Knowledge for Internal Auditing

  1. Business Acumen
  2. Information Security
  3. Information Technology
  4. Financial Management

CPE program criteria

All FunCPE courses meet the Institute of Internal Auditors CPE program criteria. Courses must:

  • contribute to the professional competence of participants;
  • state program objectives which specify the level of knowledge the participants should have attained, or the level of competence to be demonstrated upon completing the program;
  • state education or experience prerequisites, if appropriate for the program;
  • be developed by individuals qualified in the subject matter and instructional design;
  • provide program content which is current;
  • be on a professional level and related to the Common Body of Knowledge.

About the Certified Internal Auditor credential

The Certified Internal Auditor (CIA) credential was created in 1941 by the Institute of Internal Auditors.  The IIA has grown to over 160,000 members in over 170 countries.

Other professional certifications

CIAs who also hold an IIA specialty designation, such as

  • Certification in Control Self-Assessment (CCSA)
  • Certified Government Auditing Professional (CGAP)
  • Certified Financial Services Auditor (CFSA)
  • Qualification in Internal Audit Leadership (QIAL)
  • Certification in Risk Management Assurance (CRMA)

will satisfy the CPE reporting requirement of all specialty programs by reporting the appropriate CPE hours for the CIA designation.