CIA Part 3 – Internal Audit Function - Exams in 2026

2026 CIA EXAM

The CIA continues to have three parts. Not that different from the previous syllabus, Part 1 focusses mainly on the standards, and Part 2 on the internal audit process. Part 3 is a significant departure from the current syllabus and now covers managing the internal audit function. We will discuss in more detail below.

Other than being updated to align to the new standards, the syllabus still includes Fraud Risk even though that falls outside the IPPF.

For the exams, Part 1 continues be 125 questions to be answered in 150 minutes, with Parts 2 and 3 also unchanged at 100 questions in 120 minutes. The pass mark remains 600/750, or 80%.

Standards

It is impossible to definitively align the parts of the CIA syllabus to the IPPF as there are too many interdependent elements. The IPPF, after all, is intended to be a single framework and it is important that you keep this in mind as you study the CIA and prepare for the exams.
Also remember that the Glossary forms part of the IPPF and so is also examinable as part of the CIA syllabus.

CIA Part 3 Internal Audit Function

Part 3 covers the management of the internal audit function, and as expected is therefore closely aligned to Domain IV, the exception being 9.1 which was covered in Part 1.
Section A: Internal Audit Operations aligns to Standards 9.2 and 9.3 of Domain IV. The resource requirements in the syllabus are aligned with Standard 13.5 and also references Principle 10.
Section B: Internal Audit Plan covers Standards 9.4 and 9.5.
Section C: Quality of the Internal Audit Function covers are aligned to Principle 12, while the responsibility of the CAE are set out in Standards 8.3 and 8.4.
Section D: Engagement Results and Monitoring address Principle 15.

The syllabus for Part 3 has been completely transformed and none of the areas that were previously in Part 3 have remained. The Part 3 syllabus now addresses the management of the internal audit function. From the old Part 2 syllabus, Managing the internal audit function has been moved to Part 3 and now forms the bulk of the Internal Audit Operations section, and Quality which was previously dealt with in Part 1 is now also included in Part 3.

The following areas previously in Part 3 are no longer included in the syllabus:

• Managerial accounting concepts

• Costing systems

• Various costs

• Network administration

• IT infrastructure concepts

• Systems development