CIA Part 2 – Internal Audit Engagement - Exams in 2026

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Description: 2026 CIA EXAMThe 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%.StandardsIt 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 2: Internal Audit EngagementThe entire CIA Part 2 syllabus maps against Domain V: Performing Internal Audit Services.Section A: Engagement Planning addresses Principle 13 of the standards. Section B: Information Gathering, Analysis, and Evaluation covers Principle 14.Section C: Engagement Supervision and Communication covers Principle 15.Managing the internal audit function and communicating recommendations will now be included in Part 3. This means that Part 2 will address the engagement process: how to plan the engagement, how to perform the engagement, and then how to supervise and communicate with stakeholders.Some of the concepts that were previously covered in Part 3 now sits in Part 2. However, these are now dealt with very differently and are incorporated into the risk assessments for the different activ
Category: Finance & Accounting > Finance Cert & Exam Prep > Certified Internal Auditor (CIA)
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