CIA Challenge Exam (Accounting and IS) 2026 Exam

The IIA CIA Challenge exam

The CIA Challenge Exam is a limited opportunity to earn the Certified Internal Auditor (CIA) designation through an expedited fast track process. Offered for a limited time each year, you’ll only need to pass one multiple-choice exam to become a CIA, saving you time and money.

Accounting CIA Challenge Exam

· Available to qualified CPA and CA holders

· Application window: April - September

· 1 multiple-choice exam including content not covered on CPA and CA exams

A Certified Public Accountant (CPA) or Chartered Accountant (CA) with an active license from one of the following bodies:

· CPA license from any US State Board

· Association of Charted Certified Accountants (ACCA)

· Chartered Accountants Australia and New Zealand (CA ANZ)

· Chartered Accountants Ireland

· Chartered Professional Accountants of Canada (CPA Canada)

· CPA Australia

Section 1: Essentials of Internal Auditing 35%

A. Foundations of Internal Auditing

B. Independence and Objectivity

C. Proficiency and Due Professional Care

D. Quality Assurance and Improvement Program

E. Governance, Risk Management, and Control

F. Fraud Risks

Section 2: Practice of Internal Auditing 43%

A. Managing the Internal Audit Activity

B. Planning the Engagement

C. Performing the Engagement

D. Communicating Engagement Results and Monitoring Progress

Section 3: Business Knowledge for Internal Auditing 22%

A. Business Acumen

B. Data Analytics

C. Information Technology and Security

Information systems CIA Challenge Exam

· Available to qualified CISA holders

· Application window: April - September

· 1 multiple-choice exam including content not covered on CISA exam

Section 1: Essentials of Internal Auditing 50%

A. Foundations of Internal Auditing

B. Independence and Objectivity

C. Proficiency and Due Professional Care

D. Quality Assurance and Improvement Program

E. Governance, Risk Management, and Control

F. Fraud Risks

Section 2: Practice of Internal Auditing 30%

A. Managing the Internal Audit Activity

B. Planning the Engagement

C. Performing the Engagement

D. Communicating Engagement Results and Monitoring Progress

Section 3: Business Knowledge for Internal Auditing 20%

A. Business Acumen

B. Data Analytics

C. Information Technology and Security

2026 updates to the CIA Challenge Exam

May 2025 marks the inauguration of the new CIA Exam changes, which have been updated to align with The IIA’s most current Global Internal Audit Standards. The CIA Challenge Exam will follow suit with updates in 2026, with exact dates coming later this year.