2024 Global Internal Audit Standards
Early adoption is encouraged
The new Global Internal Audit StandardsTM, released January 9, 2024, will become effective January 9, 2025. Internal audit functions may start adopting the Standards now.
The Standards guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. At the heart of the Standards are 15 guiding principles that enable effective internal auditing.
The previous version, the International Standards for the Professional Practice of Internal Auditing released in 2017, remains approved for use during a one-year transition period.
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CIA Syllabi & Exams
To assist our Certified Internal Auditor® candidates, this page was created to provide answers to common questions candidates may have related to the syllabi and exam updates starting in 2025. Information is subject to change.
What is changing?
The topic areas on each CIA exam syllabus will be updated to:
- Bring the exams up to date with the current global practice of internal auditing.
- Create greater alignment between the CIA syllabi and The IIA’s new Global Internal Audit Standards.
- Minimize duplication and overlap among the three exam parts.
- Clarify the knowledge, skills, and abilities that exam candidates must possess in order to pass the exam.
The new syllabi will be published no later than May 2024.