program information and application brochure · requests for prc-iv will not be processed without...

CIAC E R T I F I E D I N T E R N A L A U D I T O R

PROGRAM INFORMATION ANDAPPLICATION BROCHURE

www.theiia.org/Certification

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“The CIA program provides recognized credentialing of

internal audit expertise and experience. It offers assurance

of foundational skills across diverse disciplines that

I expect of myself and my organization.

I would encourage all auditors at all levels to become

Certified Internal Auditors. From the Chief Audit

Executive to an entry level auditor, preparing for

and passing the CIA is an essential.”

Kimberly Gavaletz, CIA

VP Corporate Internal Audit

Lockheed Martin Corporation


www.theiia.org/Certification

IT’S MORE THAN A TITLE. IT’S MORE THAN AN EXAM.

Internal auditors serve a critical role as independent, objective assurance and consulting professionals in business

environments. In their roles, they bring a systematic, disciplined approach to evaluate and improve the effectiveness

of risk management, control, and governance processes within the organization.

Increasingly, organizations are not just seeking auditors for these critical positions, but Certified Internal Auditors® (CIA®).

The CIA is the only globally accepted designation for internal auditors and the standard by which internal auditing professionals

demonstrate their knowledge and competence to facilitate and manage today’s complex internal audit responsibilities.

But the CIA is more than a title. The program is designed as a comprehensive educational and development program to help

internal auditors strengthen and showcase their professional abilities. As a result, the CIA designation will:

• Distinguish you from your peers.

• Carry weight with internal staff and external clients.

• Develop your knowledge of best practices in the industry.

• Demonstrate your proficiency and professionalism.

• Give you personal satisfaction of achievement.

• Boost your career opportunities.

• Lay a foundation for continued improvement and advancement.

Earning the CIA designation is an important accomplishment and a professional advantage for internal auditors during all stages

of their careers, including:

• Chief audit executives.

• Audit managers.

• Audit staff.

• Risk management staff.

• Students enrolled in accounting, business, or financial degree programs.

For internal auditors, no credential is more highly regarded than the CIA. To uphold this standard, the designation is

awarded only to those individuals who have:

• Satisfied the program’s eligibility requirements for education and character reference.

• Passed Parts I, II, and III of the CIA exam.

• Passed or received Professional Recognition Credit for Part IV of the CIA exam.

• Provided verification of two years of internal auditing experience or equivalent.

• Agreed to adhere to The IIA’s Code of Ethics.

CIA CERTIFICATION


1 www.theiia.org/Certification

Eligibility Requirements .............................................................................................................................................................. 2

Exam Content .............................................................................................................................................................................. 3

Professional Recognition Credit .................................................................................................................................................. 4

Exam Schedule and Fees ............................................................................................................................................................ 5

Special Offers .............................................................................................................................................................................. 6

Exam Application Information .................................................................................................................................................... 7

Preparing for the Exam .............................................................................................................................................................. 9

Exam Grading and Results ........................................................................................................................................................ 10

Performance Awards .................................................................................................................................................................. 11

Specialty Certifications ............................................................................................................................................................ 12

Exam Application Form ............................................................................................................................................................ 14

International Registration .......................................................................................................................................................... 15

Exam Sites ................................................................................................................................................................................ 17

IIA Affiliates .............................................................................................................................................................................. 18

Job and Industry Codes ............................................................................................................................................................ 19

Full-time Student Form ............................................................................................................................................................ 20

Character Reference Form ........................................................................................................................................................ 21

Experience Verification Form .................................................................................................................................................... 22

The IIA’s Code of Ethics .......................................................................................................................................................... 23

The IIA’s Board of Regents ........................................................................................................................................................ 24

TABLE OF CONTENTS

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2www.theiia.org/Certification

CIA recipients represent the elite members of the internal audit profession. To be eligible for the CIA exam, candidates must

meet certain eligibility requirements to take the exam. The education and character requirements must be met before a

candidate is approved to take the CIA exam. The professional experience requirement may be met before or after taking the CIA

exam parts, but must be completed and submitted before a candidate can become certified and use the CIA designation.

EDUCATION CIA candidates must hold a bachelor’s degree or its educational equivalent from an accredited college-level institution. Certain

international professional designations (such as Chartered Accountant) may be accepted as equivalent to a bachelor’s degree.

Professional work experience will not substitute for an appropriate degree.

The IIA will only consider educational equivalency requests from candidates who have an appropriate international

professional designation or from candidates who have completed more than 90 percent of the academic requirements needed

for a degree at an accredited college-level institution.

Applicants who do not possess a bachelor’s degree and who are unsure whether their educational achievements or professional

designations qualify as equivalents should submit related education/designation information (in English) with their application

and include a cover letter requesting review by the Board of Regents. Information submitted should be sufficiently detailed to

enable the Board of Regents to determine equivalency and must be submitted well in advance of the exam application deadline.

The IIA will accept student candidates into the CIA program who (1) are enrolled as a senior in an undergraduate program or

as a graduate student; (2) are full-time students as defined by the institution in which the student is enrolled (a minimum of 12

semester hours or its equivalent is required for undergraduate students and nine semester hours for graduate students); and (3)

register for and take the CIA exam while enrolled in school.

CHARACTER REFERENCECIA candidates must exhibit high moral and professional character and must submit a character reference form with their exam

application. (See page 21 for form.)

CODE OF ETHICS CIAs and CIA candidates are expected to display exemplary professional behavior and judgment and must agree to abide by the

Code of Ethics established by The IIA.

PROFESSIONAL EXPERIENCE Candidates are required to complete a minimum of two years of internal auditing experience or its equivalent. Acceptable

equivalent experience includes experience in audit/assessment disciplines, external auditing, quality assurance, compliance, and

internal control. A master’s degree or work experience in related business professions (such as accounting, law, or finance) can

be substituted for one year of the required two years professional internal auditing experience. Candidates may apply and sit for

the CIA exam prior to satisfying the professional experience requirement, but will not be certified until all program requirements

have been met.

CONTINUING PROFESSIONAL EDUCATION (CPE) Upon certification, CIAs will be required to maintain their knowledge and skills and stay abreast of improvements and current

developments in internal audit standards, procedures, and techniques. CIAs must acquire 80 hours of Continuing Professional

Education (CPE) every two years and report these hours in compliance with CPE reporting requirements. In acknowledgement

of the study time required to successfully complete the CIA exam, the CPE requirement is waived for the year the exam is passed

and for the subsequent year. IIA members can report their CPE hours at no cost. Nonmembers incur a US $50 fee for CPE

reporting. (See page 6 for special IIA membership offers)

ELIGIBILITY REQUIREMENTS



The CIA exam is offered in four parts, each part consisting of 125 multiple-choice questions. Candidates are given three hours

and thirty minutes to complete each exam part.

PART I – THE INTERNAL AUDIT ACTIVITY’S ROLE IN GOVERNANCE, RISK, AND CONTROL A. Comply with The IIA’s Attribute Standards [P ] .

B. Establish a risk-based plan to determine the priorities of the internal audit activity [P ] .

C. Understand the internal audit activity’s role in organizational governance [P ] .

D. Perform other internal audit roles and responsibilities [P ] .

E. Governance, risk, and control knowledge elements [P ] .

F. Plan engagements [P ] .

PART II – CONDUCTING THE INTERNAL AUDIT ENGAGEMENT A. Conduct engagements [P ] .

B. Conduct specific engagements [P ] .

C. Monitor engagement outcomes [P ] .

D. Fraud knowledge elements [P ] .

E. Engagement tools [P ] .

PART III – BUSINESS ANALYSIS AND INFORMATION TECHNOLOGY A. Business processes [P ] .

B. Financial accounting and finance [P ] .

C. Managerial accounting [P ] .

D. Regulatory, legal, and economics [A ] .

E. Information technology [A ] .

PART IV – BUSINESS MANAGEMENT SKILLS A. Strategic management [A ] .

B. Global business environments [A ] .

C. Organizational behavior [A ] .

D. Management skills [A ] .

E. Negotiating [A ] .

For detailed topic outlines, visit www.theiia.org/Certification. Exam topics and/or format are subject to change as approved by

the Board of Regents.

EXAM CONTENT

TESTING LEVELS

P - Candidates must exhibit proficiency

(thorough understanding and ability to

apply concepts) in these topic areas.

A - Candidates must exhibit awareness

(knowledge of terminology and

fundamentals) in these topic areas.



Candidates with certain professional certifications may receive credit for Part IV of the CIA exam through Professional

Recognition Credit (PRC-IV). Credit is not available for Parts I, II, or III. For a complete list of approved professional

certifications for PRC-IV, visit www.theiia.org/Certification.

APPLYING FOR CREDIT Candidates applying for PRC-IV must:

• Check the PRC-IV box on the initial CIA application or re-application form.

• Submit the completed form with a copy of the appropriate certification exam certificate or a letter from

the sponsoring organization indicating that the candidate has successfully completed the certification

exam requirements.

• Remit the appropriate PRC-IV fee. (Candidates who have passed an IIA specialty certification – CCSA, CGAP, or

CFSA – may waive the PRC-IV fee.)

Requests for PRC-IV will not be processed without payment and proof of acceptable certification.

Candidates may request review of a new certification for PRC-IV credit by contacting The IIA. Candidates who have a

specialty certification that is exam-based and is required or useful in their audit environment should submit the information

and request for approval to The IIA’s certifications department for Board of Regents review.

CHIEF AUDIT EXECUTIVE (CAE) TESTING-ON-DEMAND PROGRAM The IIA’s CAE Testing-on-Demand Program affords eligible CAEs the option of taking the CIA exam outside of the regular

May and November testing cycles for a premium fee. For program details including fees, visit www.theiia.org/Certification.

PROFESSIONAL RECOGNITION CREDIT

“Since qualifying as a CIA in this year, many opportunities arose

for ideal employment. Although I have many years of experience

as an internal auditor, I am now more secure in what I say to

colleagues, clients and prospective employers as I feel I am now

speaking from an educated position.”

David CorbinSenior Internal Auditor

Medscheme Holdings (Pty) Ltd, South Africa



Candidates seeking to take the CIA exam in Australia, Austria, Brazil, China, Czech Republic, France, Germany, Greece,

Indonesia, Israel, Italy, Japan, Korea, Malaysia, Morocco, The Netherlands, New Zealand, Norway, Philipines, Singapore, South

Africa, Spain, Sweden, Switzerland, Taiwan, Thailand, or Turkey must contact their local country representative to apply for the

exam, submit paperwork and payment fees, and receive assistance. Exam schedule and fees vary by country. (See page 15)

EXAM DATES REGISTRATION DEADLINE EXAM TIMES

May 17, 2006 (Parts I & II) March 31, 2006

May 18, 2006 (Parts III & IV)

November 15, 2006 (Parts I & II) September 30, 2006

November 16, 2006 (Parts III & IV)

May 16, 2007 (Parts I & II) March 31, 2007

May 17, 2007 (Parts III & IV)

November 14, 2007 (Parts I & II) September 30, 2007

November 15, 2007 (Parts III & IV)

FULL-TIME FEES IIA MEMBERS NONMEMBERS STUDENTS

Application US $60 US $75 US $30(Initial, non-refundable fee)

Exams US $85 US $110 US $35(per part/per sitting)

Part IV Professional Recognition Credit US $85 US $110 US $35(Non-refundable; fee waived for CCSAs, CGAPs, and CFSAs)

Deferrals/Cancellations/ChangesBy the application deadline (without exam fee refund*) US $0 US $0 US$0After application deadline and Wednesday prior to exam date US $35 US $35 US $35Beginning Wednesday prior to exam date and no-shows US $85 US $110 US $35

Parts I and III – 8:30 a.m.–12:00 p.m.

(08:30–12:00) Local Time

Parts II and IV – 1:30–5:00 p.m.

(13:30–17:00) Local Time

• All fees must be prepaid.

• Exam dates and fees are subject to change.

• Exam results will be withheld pending payment of any outstanding fees.

• To defer, cancel, or make changes (site or part) to an application, a candidate must notify The IIA in writing (mail, fax,

or e-mail) and include payment of any required fees.

• Any unused fees will be held in the candidate’s account pending further instructions. Fees left in the account after a

candidate’s eligibility period expires will be forfeited.

• In most countries, a candidate does not have to be an IIA member to apply for the CCSA program or receive the

CCSA designation. However there are some exceptions, so please check with your local IIA affiliate.

* A US $25 fee will be charged for exam fee refunds.

FOR ALL OTHER CANDIDATES

EXAM SCHEDULE AND FEES



JOIN THE INSTITUTE OF INTERNAL AUDITORSIn most countries, a candidate does not have to be an IIA member to apply for the CIA program or receive the CIA

designation. However, there are immediate and long-term IIA member benefits and special offers that a candidate may

wish to consider, such as:

• Preferred pricing on the CIA registration and exam fees

• Discounts on CIA review materials available through The IIA Research Foundation’s Bookstore

• No charge for Continuing Professional Education (CPE) reporting

• Access to The IIA’s online auditing standards, ethics, and guidance information

• Access to local IIA affiliates for professional development opportunities

The IIA will waive the membership application fee and offer a credit toward the first-year membership dues when a

candidate applies for an IIA membership when applying for the CIA exam. Upon applying for IIA membership, CIA

candidates can immediately apply for the CIA exam as an IIA member, receiving the preferred IIA member pricing.

Here’s what else you’ll enjoy:

• Members-only participation in special amenity programs.

• Reduced registration fees for IIA seminars and conferences.

• Discounts on hundreds of IIA educational products.

• Free subscriptions to many of The IIA’s publications.

• Members-only access to the Audit Career Center job postings.

• Networking opportunities.

• Participation on local or international committees.

To join, visit www.theiia.org/Membership

IIA MEMBERS - EXAM APPLICATION FEE WAIVER FORSEMINAR/CONFERENCE ATTENDANCE The IIA will waive the CIA program application fee for any IIA member who applies for the CIA program after

attending an IIA headquarters-sponsored seminar or conference. To request the free exam application offer, IIA

member candidates must include a copy of the Continuing Professional Education (CPE) letter from the event

with the CIA exam application form. This offer expires one year from the completion date of the seminar or

conference and is not retroactive.

SPECIAL OFFERS



EXAM APPLICATION INFORMATION

CANDIDATE ELIGIBILITYCandidates have an initial eligibility period of two years from the first exam date after their application is approved. Additionally,

each time the candidate sits for the exam, the candidate’s eligibility period is extended two years from the date of the last exam

taken. A candidate’s eligibility expires only if the candidate does not take the exam within any two-year period. If a candidate’s

eligibility expires, the candidate must submit a new Exam Application Form and pay the appropriate application and exam fees

to take any future exams.

EXAM REAPPLICATION Any candidate who wishes to retake the exam must reapply by completing the Reapplication Form that accompanies the

grade letter, via The IIA’s Web site at www.theiia.org/certification, or by contacting The IIA’s Customer Service Center

(e-mail: [email protected], fax: +1-407-937-1101, tel: +1- 407-937-1111). The candidate must pay the appropriate exam fee.

EXAM SITESCandidates should choose the most convenient exam site location (see page 17 for list or visit www.theiia.org/certification) and

include the appropriate site number on the application form. The IIA makes every attempt to accommodate site requests. In the

event that the requested site is not available, The IIA will assign a candidate to the nearest available site. If the assigned site is

not acceptable and the candidate chooses not to sit for the exam, the application and exam fees will be refunded.

Due to changes in exam site addresses, the exact location of the exam is not available until two weeks prior to the exam date,

and are not posted on The IIA’s Web site.

AUTHORIZATION LETTER Approximately two weeks prior to the exam date, candidates will receive an authorization letter from The IIA with a candidate

identification number, the exam site number and address, the date and time to report to the site, and the time the exam will

begin and end. Candidates should review the letter for accuracy and report any errors or questions immediately to The IIA’s

Customer Service Center at +1-407-937-1111 or [email protected]. When contacting The IIA, please refer to the candidate

identification number. Any candidate who has not received an authorization letter 10 days prior to the exam date or who has lost

the authorization letter should contact the Certification Department immediately.

MATERIALS ALLOWED AT EXAM SITE1. To be admitted at the exam site, a candidate must have the authorization letter and photo identification.

2. Candidates should bring their own pencils and erasers (recommend 2 or 3) to the exam. Pens may not be used.

3. Candidates may also bring the following items to the exam:

• A non-programmable six-function calculator with addition, subtraction, multiplication, division, square root, and

percentage functions. Calculators with additional functions (other than numerical memory) are not allowed.

• A printed single language translation dictionary, if the exam is not in the candidate’s native language.

• Drinks with lids.

4. No other items (papers, electronic devices, food, etc.) are allowed at the exam site.



EXAM APPLICATION INFORMATION (CONTINUED)

EXAM NONDISCLOSURE AND CONFIDENTIALITYThe IIA’s certification exams are non-disclosed exams, which means that current exam questions and answers are not published

or divulged. Candidates’ question booklets must be turned in with the answer sheets at the conclusion of the exam. Candidates

in the certification programs agree to keep the contents of the exam confidential and therefore may not discuss the specific exam

content with anyone except The IIA’s Certification Department. Unauthorized disclosure of exam material will be considered a

breach of The IIA’s Code of Ethics and could result in disqualification of the candidate or other appropriate censure.

EXAM MISCONDUCT NOTICEThe IIA and the Board of Regents consider candidate misconduct related to the certification process a serious offense. If exam

site chairpersons, exam proctors, or Certification Department staff determine that misconduct has occurred, the Board of

Regents will immediately refer the case to the International Ethics Committee for action.

Reportable offenses include, but are not limited to:

• Copying another candidate’s answers during the exam

• Assisting another candidate during the exam

• Using unauthorized material during the exam

• Removing exam booklets, in whole or part, from the exam site

• Discussing exam questions with anyone other than The IIA’s Certification Department staff

• Submitting false credentials

Actions by The IIA’s International Ethics Committee may include: invalidation of exam results, disqualification from partici-

pation in all IIA certification programs, and publication of the results of their due process in an IIA publication. If evidence of

misconduct is discovered after a candidate has been awarded an IIA certification, it may be revoked.

CONCERNS REGARDING EXAM QUESTIONSCandidates who have concerns regarding exam questions or the testing experience should submit their comments by fax:

+1-407-937-1313 or by e-mail: [email protected] within 96 hours following the completion of an exam, for review by the

Board of Regents prior to grading. Comments on exam questions must identify the general content of the question and briefly

outline any perceived flaw. Candidate input is gratefully acknowledged and considered in the evaluation of the exam and the

testing program.



PREPARING FOR THE EXAM

The CIA exam is a self-study exam and does not require a prescribed curriculum. Candidates may choose their own method of

preparing for the exam.

SAMPLE EXAM QUESTIONSThe IIA includes a limited number of sample CIA exam questions on its Web site to give candidates an understanding of the

types of questions that typically appear on the exam.

MODEL EXAM QUESTIONSThe IIA publishes a model exam question study guide to reveal the current format of the CIA exam. It is designed to provide

candidates with an understanding of the types of questions that typically appear on the CIA exam and offers expanded solutions.

The CIA Model Exam Questions Guide is available in a paperback book or CD-ROM. To purchase, visit

www.theiia.org/Publications and click on “Certification Review Courses,” and then “Materials.”

STUDY MATERIALS AND COURSESThe IIA Research Foundation Bookstore offers a variety of CIA exam study materials from third-party publishers. CIA exam

review courses offered through independent third parties prior to each exam date are also posted on The IIA’s Web site. Please

note that inclusion of a course on The IIA’s Web site does not imply endorsement.

“As internal auditors, our professionalism isn’t optional. To have

credibility we must win the confidence of our clients. And the CIA

designation communicates our competence.”

Carman Lapointe Young, CIA, CCSA, vice president and corporate auditor,

World Bank Export Development Canada



GRADING PROCESSThe Board of Regents and the Certification Department staff strive to maintain fairness and consistency in grading the certification

exam papers. Exam questions are graded with an optical scanner, and any irregularities are thoroughly researched. The grading

process includes both a pre-exam review of the suggested responses and a post-exam review of the statistical performance of exam

questions. Based on this review, appropriate scoring modifications and adjustments to the grading scale may be made.

PASSING SCOREStatistical information from pre-tested questions is used to maintain comparable difficulty from one exam to the next. Because

the exact number of questions required to pass the exam may adjust slightly from one exam to the next, all raw scores are

converted to a reporting scale. A scaled score of 600 points or higher is required to pass the CIA exam parts. (A scaled score of

600 would be the equivalent of achieving 75 percent correct on an exam of appropriate difficulty.)

EXAM RESULTSExam results are mailed by July 15 for May exams and by January 15 for November exams. Specific passing scores are not reported.

Requests for copies of grade letters will not be accepted until two weeks after the release of exam results. The Certification

Department will not release grades by telephone. All exam results are final. Given the thorough review process outlined above,

regrades will not be performed.

CERTIFICATESOnce a candidate has successfully completed the CIA exam and met all program requirements, The IIA mails the certification

certificate to the local IIA affiliate for presentation to the successful candidate. A listing of IIA affiliates may be found by visiting

“The IIA” at www.theiia.org.

EXAM GRADING AND RESULTS



PERFORMANCE AWARDS

Everyone who earns a CIA certification is a winner, exemplifying the Global Mark of Excellence in internal auditing. The IIA

also presents the following special recognition awards for outstanding performance by candidates.

WILLIAM S. SMITH AWARDS The IIA presents the following four levels of William S. Smith awards to the highest-scoring candidates during each exam cycle.

The awards are named in honor of William S. Smith, CIA, who was The IIA’s first chairman of the Board of Regents, a former

IIA Chairman of the Board, and a driving force behind the development of the CIA program.

GOLD MEDAL AWARD - The William S. Smith Gold Medal Award is presented to the highest-scoring candidate for

that exam cycle. The Gold Medalist receives an all-expense-paid trip to The IIA’s annual International Conference, where

the award is presented.

CERTIFICATE OF EXCELLENCE - The William S. Smith Certificate of Excellence is presented to the five candidates

with the next-highest scores following that of the Gold Medalist. The recipients receive a free registration for an IIA

seminar or conference and are recognized and presented with the certificate at a local IIA affiliate ceremony.

CERTIFICATE OF HONOR - The William S. Smith Certificate of Honor is presented to the 25 candidates with the

next-highest scores following those of the Gold Medalist and the Certificate of Excellence recipients. The recipients are

recognized and presented with the certificate at a local IIA affiliate ceremony.

STUDENT HIGHEST ACHIEVEMENT AWARD - The William S. Smith Student Highest Achievement Award is

presented to the full-time student with the highest score for that exam cycle. The recipient receives an all-expense-paid trip

to The IIA’s annual International Conference where the award is presented.



“CIA improves your knowledge on business processes and

controls and I would urge every Internal Auditor to ensure he or

she goes through the program. It is the only formal qualification

for internal audit and earns you respect in the profession.”

Mzwandile KhobaInternal Audit Manager

Tourism Investment Corporation, South Africa

In addition to the CIA program, The IIA offers three specialty certifications designed for internal auditors who wish to

develop and demonstrate their knowledge in specific areas. Each of these exams consists of one part only and includes 125

questions. The exams may be used as Professional Recognition Credit (PRC-IV) for Part IV of the CIA exam.

CERTIFICATION IN CONTROL SELF-ASSESSMENT® (CCSA®) Designed for practitioners of control self-assessment (CSA), the exam probes candidates’ knowledge of CSA fundamentals and processes, as well as important related concepts in risk and control.

CERTIFIED GOVERNMENT AUDITING PROFESSIONAL® (CGAP®) This exam is designed

specifically for government auditing professionals at all levels who recognize the unique challenges of public sector auditing. It

tests the candidate’s comprehension of government auditing practices, methodologies, and environment, as well as related

standards and risk/control models.

CERTIFIED FINANCIAL SERVICES AUDITOR® (CFSA®) The CFSA exam is designed for professionals

in the banking, insurance, and securities environment and demonstrates an individual’s comprehensive knowledge of financial

services auditing practices and methodologies.

SPECIALTY CERTIFICATIONS


13

“The CIA certificate helps you broaden your knowledge on

internal controls and other operational issues, such as IT,

finance and accounting. Preparing for the exam provides

an excellent overview of business-relevant knowledge.”

Ms Isabella Arndorfer, CIA, CCSA

Audit Manager, Bank for International Settlements

Basel/Switzerland


14

NAME: ____________________________________________________________________________________________________________________________________________Last Name First Name Middle Name or Initial

Prefix (Mr., Mrs., Ms.): ______________________________________ Suffix (Jr., Sr., III, other): ____________________ Nickname: ______________________________________________

GENDER: nn Male nn Female DATE OF BIRTH: __________________________________________ MOTHER’S MAIDEN NAME: ______________________________________________

IIA MEMBERSHIP/ CUSTOMER INFORMATION:

Are you a member or prior customer of The IIA? nn Yes – ID #: __________________________________ nn No - See p. 6 for special membership offer.

SEND ALL IIA MAIL TO: nn Home nn Office

TITLE: ________________________________________________________________________________________

ORGANIZATION:__________________________________________________________________________________________

BUSINESS ADDRESS: ____________________________________________________________________________________

City/State/Province: ________________________________________________________________________________________

ZIP/Mail Code/Country: __________________________________________________________________________

E-MAIL: ________________________________________________________________________________________

BUSINESS PHONE/EXT.: ________________________________________________________________________________

FAX: __________________________________________________________________________________________

HOME ADDRESS: ______________________________________________________________________________

City/State/Province: ________________________________________________________________________________________

ZIP/Mail Code/Country: __________________________________________________________________________

HOME PHONE: __________________________________________________________________________________________

FOR FASTER AND EASIER PROCESSING, REGISTER ONLINE AT WWW.THEIIA.ORG/CERTIFICATION.Candidates seeking to take the CIA exam in Australia, Austria, Brazil, China, Czech Republic, France, Germany, Greece, Indonesia, Israel, Italy,Japan, Korea, Malaysia, Morocco, The Netherlands, New Zealand, Norway, Philippines, Singapore, South Africa, Spain, Sweden, Switzerland,Taiwan, Thailand, or Turkey should refer to page 15 for application instructions.

LANGUAGE REQUESTED:

nn English nn Spanish nn French nn Portuguese

EDUCATION: (Copy of degree or transcripts must besubmitted with or directly following application.)Highest degree attained:

nn Bachelor’s degree (BS, BA, BCom, etc.)

nn Master’s degree (MS, MA, MBA, etc.)

nn Doctorate

nn Other: _____________________________________Year awarded: ______________________________

CERTIFICATIONS ATTAINED:(Check as many as appropriate.)

nn CCSAnn CGAPnn CFSAnn CPA – State/Country:________________nn CA – Country:______________________nn CMA – Country:____________________nn CGAnn CISAnn Other:_____________________________

INTERNAL AUDITING EXPERIENCE:nn None nn Less than 1 year

nn 1 year but less than 2 years nn 2 or more years

SPECIAL CONDITIONS:nn Check here if you need accommodations for a special

condition (such as a disability). Include a separate letter stating what type of accommodations you require.

OTHER INFORMATION:nn Check here if you have ever been convicted of a felony.

EXAM DATE for which you are applying:nn May nn November nn Year: ________________nn Other Date: _________________________________________

EXAM SITE: (see listing, p. 17)Code: ________________________________________________

City/State/Province: ____________________________________

Country:____________________________________________________

FEES: Application will not be processed without payment.Prices are subject to change. Candidates can take as many examparts as they choose on any exam date.

Application FeeMember Nonmember Full-time Student Other

nn US $60 nn US $75 nn US $30* nn _____nn Waived (See p. 6)

Exam Part FeesPart I nn US $85 nn US $110 nn US $35* nn _____

Part II nn US $85 nn US $110 nn US $35* nn _____

Part III nn US $85 nn US $110 nn US $35* nn _____

Part IV nn US $85 nn US $110 nn US $35* nn _____

Part IV Professional Recognition Credit

(Must include documentation. See p. 4.)

nn US $85 nn US $110 nn US $35* nn _____

nn Waived (see page 5)

If paying by wire transfer, add US $15. ________________In Canada, add GST/HST (see p. 17). ________________

If paying by check drawn on bank outside the United States and Canada, add US $30.____________

TOTAL: ________________

* Student fee must be accompanied by a Full-time Student Status Form (see p. 20).

nn Check or money order enclosed. nn Charge to my: nn VISA nn MasterCard nn American Express

Card Number: ______________________________________________

Expiration Date: ____________________________________________

Signature:______________________________________________________

nn Wire transfer. (Candidate’s name must be referenced on wiretransfer.)

Date Sent: __________________________________________________

Originator: __________________________________________________

Amount Sent: ______________________________________________

CERTIFICATION:I hereby certify that I have read and will abide by the provisions ofthe Code of Ethics (see p. 23) and accept all conditions of the CIAprogram.

Signature: __________________________________________________

Date: ______________________________________________________

U.S. Federal ID#: 13-5532538GST #: R124590001Wire Transfer – Bank of America: Account #: 1330059799, Routing #: 026009593

Return to:

P.O. Box 281196Atlanta, GA 30384-1196 U.S.A.

or Fax: +1-407-937-1101

E-MAIL CONFIRMATION:nn Check here if you would like to receive your exam confirmation and site authorization for the exam via your e-mail address. Exam results are not provided by e-mail.

PREFERENCES nn Check here if you do not want your e-mail address used

for general IIA communications.nn Check here if you do not want your name included on

mailing lists other than IIA mailings.

JOB CODE (see p. 19): ________________________

INDUSTRY CODE (see p. 19): __________________

IIA AFFILIATE CODE (see p. 18): ________________

If mailing by express mail, send to: The Institute of Internal Auditors, 247 Maitland Ave., Altamonte Springs, FL 32701-4201 U.S.A.

EXAM APPLICATION FORM



Candidates seeking to take the CIA exam in any of the countries listed below must register with the corresponding

IIA affiliate. These affiliates have certification agreements with The IIA, which enable them to translate the CIA exam into their

native language, develop a regional Part IV of the exam specific to their environment, translate exam review materials, and

register candidates according to local educational and professional norms.

All applications and fees must be mailed directly to the appropriate affiliate, and questions concerning registration within

these affiliates should be directed to the following individuals. Other countries may be added to this list. Visit

www.theiia.org/Certification for updates.

INTERNATIONAL REGISTRATION

The CIA exam is offered in many languages through IIA affiliates around the world: English, Chinese, Czech, French, German,

Hebrew, Italian, Japanese, Portuguese, Spanish, Taiwanese, and Thai. English, French, and Spanish are offered at any site. All

other languages are available at select sites only.

AUSTRALIAJulie YoungIIA Australia Level 10, 222 Pitt StreetSydney NSW 2000AustraliaTel: +612 9267 9155Fax: +612 9264 9240E-mail: [email protected]

AUSTRIAGuenther Meggeneder, CIAWilhelmstrasse 64/4/02Vienna A1120AUSTRIATel: + 43 13 315 1166Fax: + 43 13 3151 6422E-mail: [email protected]

BRAZILJuarez FreireAUDIBRA – Instituto dos AuditoresInternosRau Conde de Itu, 76604741-001, Sao Paulo – SPTel: 55-11-5548-4305E-mail: [email protected]: www.audibra.org.br

CHINACao Zhiyong, CIAChina Institute Audit SocietyNo. 2, BeiLu Yuan, Zhanlan RoadXi Cheng DistrictBeijing 100037ChinaTel: +86 10 683 27286Fax: +86 10 683 29728E-mail: [email protected]

CZECH REPUBLICJaroslava Hrebikova, CIACeska sporitelna a.s.Internal Audit Section

P.O. Box 838113 98 Praha ICzech RepublicTel: +420 2 22 00 4505Fax: +420 2 22 00 4250E-mail: [email protected]

FRANCEFlorence Bion, CIAI.F.A.C.I.12 bis, place Henri Bergson75008 ParisFranceTel: +33 1 40 08 48 00Fax: +33 1 40 08 48 20E-mail: [email protected]

GERMANYKlaus Haas, CIA Deutsches Institut für Interne Revisione.V. (IIR)OHMSTR.5960486 Frankfurt GermanyTel: +49 69 71 376920Fax: +49 69 71 376969E-mail: [email protected]: iir-ev.de

GREECELalka Gospodinova, CIAHellenic Institute of Internal AuditorsVictoria Sq.12 Gyilfordou St.104 34 AthensGreeceTel: +30 210 8259 504 Alternate Tel: +30 210 6781 293Fax: +30 210 8231 152Mobile: +30 694 4320 930E-mail: [email protected]

INDONESIAPhil Leifermann, CIAInsight ConsultingSona Topas Tower Level 12AJl. Jend. Sudirman Kav. 26Jakarta 12920IndonesiaTel: +62 21 250 6696Fax: +62 21 250 6697E-mail: [email protected]: www.insight.co.id

ISRAELEliezer WeltmanIIA Israel99 Hashmonaim StreetTel Aviv 67011Tel: +972 356 10933Fax: +972 356 14908Email: [email protected] Web site: www.iia.org.il

ITALYGiovanni Grossi, CIA, CCSA, CGAP,CFSAAssociazione Italiana Internal AuditorsVia Santa Tecla 520122 MilanoItalyTel: +390 2 805 5699Fax: +390 2 869 95492E-mail: [email protected]

JAPANYukinao Kanda, CIAIIA Japan3F 15 Sankyo Bldg.2-7-12 Tsukiji Chuo-kuTokyo 104-0045JapanTel: +81 3 3542 7571Fax: +81 3 3542 7584E-mail: [email protected]



KOREASangEun ParkIIA Korea13th Floor (1303) Joyang Building#50-10, 2-ka, Choongmu-roChung-Ku, Seoul 100-861Tel: +82 2 2267 8733Fax: +82 2 2279 3049E-mail: [email protected]

MALAYSIAZaimah IsmailIIA Malaysia160 3 3 Kompleks MaluriJalan Jejaka Taman Maluri CherasKuala Lumpur, 55100Malaysia Tel: +603 982 1148Fax: +603 982 1241E-mail: [email protected]

MOROCCOMohamed Barnia, CIAOffice D’Exploitation des Ports175 Bd ZerktouniCasablanca 20100MoroccoTel: +212 2 223 2324Fax: +212 2 225 0832E-mail: [email protected]

THE NETHERLANDSMilka LesparreIIA NetherlandsA.J. Ernststraat 551083 GR AmsterdamNetherlandsTel: +31 20 301 0358Fax: +31 20 301 0392E-mail: [email protected]

NEW ZEALAND Judy ThirdP.O. Box 10468Wellington, New ZealandPhone: 644 387 4185Email: [email protected] Web: www.iianz.org.nz

NORWAYFrank Alvern, CIA, CCSAChief Staff Officer, IIA NorwayP.O. Box 1417 VikaNO-0115 OsloNorwayTel: +4792811774Fax: +4723239701E-mail: [email protected]: www.nirf.org

PHILIPPINES Edel Mary Vegamora, CIAAlezander T. Cordero, CIAc/o IIA PhilippinesSuite 1807 Cityland Herrera Tower,Corner Herrera and Valero StreetsSalcedo VillagePhilippinesTel: +63 2 813 2553Fax: +63 2 812 2754E-mail: [email protected]

SINGAPORE C.K. Siow, CIAIIA Singapore9 Raffles PlaceLevel 57 Republic PlazaSingapore 048619Tel: +6823 1455Fax: +6823 1405E-mail: [email protected]

SOUTH AFRICA Mary Van EdeIIA South AfricaP.O. Box 2290Bedfordview, 2008South AfricaTel: +27 11 450 1040/1041Fax: +27 11 450 1070E-mail: [email protected]

SPAIN Javier Faleato, CIAInstituto de Auditores Internos deEspañaFrancisco de Rojas, 5, 1 Pl.28010 MadridSpainTel: +34 91 593 2345Fax: +34 91 593 2932E-mail: [email protected]

SWEDEN Klas ScholdstromIIA SwedenKlarabergsviadukten 70 ingang 4DP.O. Box 70396 (World Trade Center)107 24 StockholmSwedenTel: +46 8 506 361 66Fax: +46 8 506 361 76E-mail: [email protected]

SWITZERLAND Walter HessSwiss Institute of Internal AuditingP.O. Box 892CH-8025ZurichSwitzerlandTel: +41 1 267 7575Fax: +41 1 267 7585E-mail: [email protected]

TAIWANMark Lu, CIA IIA Chinese TaiwanShu Mei Chen, CIA16, 5F, Section 5, Nan King E. RoadTaipeiTaiwanTel: +886 2 276 80936Fax: +886 2 276 80897E-mail: [email protected]

THAILAND Angkana XutoIIA Thailand4th Fl., 2 St. Gabriel’s FoundationBldg.Soi Thong Loh 25Sukhumvit 55 Rd.Wattana, Bangkok, 10110ThailandTel: +66 2 712 9124 Fax: +66 2 712 9128E-mail: [email protected]

TURKEY Senol Toygar, CIA, CISAZorlu Plaza34310 Avcilar, IstanbulTurkeyTel: +90 212 456 2431Fax: +90 212 422 0114E-mail: [email protected]

INTERNATIONAL REGISTRATION (CONTINUED)


17

ARGENTINA249 Buenos Aires

AUSTRALIASee International Registration, p. 15

AUSTRIASee International Registration, p. 15

BAHAMAS247 Nassau

BAHRAIN806 Awali

BARBADOS605 St. Michael

BELGIUM205 Brussels

BERMUDA601 Hamilton

BOLIVIA229 La Paz

BOTSWANA819 Gaborone

BRAZILSee International Registration, p. 15

BULGARIA320 Sofia

CANADAAlberta

072 Calgary*092 Edmonton*

British Columbia026 Vancouver*

Manitoba033 Winnipeg*

New Brunswick901 Fredericton**

Newfoundland227 St. John’s**

Northwest Territories801 Yellowknife*

Nova Scotia126 Halifax**

Ontario094 Ottawa*008 Toronto*

Quebec010 Montréal*127 Quebec City*

Saskatchewan172 Regina*

CENTRAL AFRICA295 Malawi

CENTRAL AMERICA905 Belize

CHINA, PEOPLE’S REPUBLIC OFSee International Registration, p. 15

CHINA165 Hong Kong

COLOMBIA123 Bogota

COSTA RICA264 San Jose

CYPRUS 293 Nicosia

CZECH REPUBLICSee International Registration, p. 15

DENMARK039 Copenhagen

DOMINICAN REPUBLIC262 Santo Domingo

ECUADOR195 Quito

EGYPT821 Cairo

ENGLAND021 London

ESTONIA300 Tallinn

ETHIOPIA270 Addis Ababa

FIJI289 Suva

FINLAND040 Helsinki

FRANCESee International Registration, p. 15

GERMANYSee International Registration, p. 15

GREECESee International Registration, p. 15

GUYANA299 Georgetown

HUNGARY251 Budapest

ICELAND319 Reykjavik

INDIA186 Bangalore686 Chennai687 Kolkata078 Mumbai (Bombay)115 New Delhi

INDONESIASee International Registration, p. 15

ISRAELSee International Registration, p. 15

ITALYSee International Registration, p. 15

JAMAICA191 Kingston

JAPANSee International Registration, p. 16

JORDAN880 Amman

KENYA314 Nairobi

KOREASee International Registration, p. 16

KUWAIT804 Kuwait

LATVIA297 Riga

LEBANON306 Beirut

LITHUANIA303 Vilnius

MALAYSIASee International Registration, p. 16

MALI318 Bamako

MEXICO204 Mexico City

MOROCCOSee International Registration, p. 16

NAMIBIA820 Windhoek

THE NETHERLANDSSee International Registration, p. 16

NETHERLANDS ANTILLES304 Curacao

NEW ZEALANDSee International Registration, p. 16

NIGERIA317 Logos

NORWAYSee International Registration, p. 16

OMAN808 Muscat

PAKISTAN313 Islamabad703 Karachi231 Lahore

PANAMA171 Panama City

PERU256 Lima

PHILIPPINESSee International Registration, p. 16

POLAND283 Warsaw

PORTUGAL253 Lisbon

QATAR805 Doha

ROMANIA650 Bucharest

RUSSIA301 Moscow

SAUDI ARABIA190 Dhahran259 Jeddah294 Riyadh

SENEGAL272 Dakar

SINGAPORESee International Registration, p. 16

SOUTH AFRICASee International Registration, p. 16

SPAINSee International Registration, p. 16

SRI LANKA688 Colombo

SWEDENSee International Registration, p. 16

SWITZERLANDSee International Registration, p. 16

SYRIA136 Damascus

TAIWANSee International Registration, p. 16

THAILANDSee International Registration, p. 16

TRINIDAD & TOBAGO224 Trinidad & Tobago

TURKEYSee International Registration, p. 16

TUNISIA250 Tunis

UGANDA248 Kampala

UNITED ARAB EMIRATES267 Abu Dhabi767 Dubai

UNITED STATESAlabama

056 Birmingham202 Montgomery

Alaska147 Anchorage

Arizona080 Phoenix

Arkansas234 Fayetteville107 Little Rock

California188 Beach Cities004 Los Angeles082 Orange County066 Sacramento052 San Diego009 San Francisco208 San Gabriel Valley705 Santa Barbara

Colorado070 Denver

Connecticut051 Hartford

District of Columbia027 Washington

Florida315 Gainesville099 Jacksonville328 Melbourne012 Miami090 Orlando217 Palm Beach County

156 Pensacola226 Southwest Florida103 Tallahassee089 Tampa

Georgia029 Atlanta161 Columbus

Hawaii098 Honolulu

Idaho102 Boise

Illinois073 Bloomington003 Chicago145 Springfield

Indiana311 Evansville083 Fort Wayne031 Indianapolis

Iowa096 Des Moines

Kansas048 Kansas City648 Pittsburg242 Topeka142 Wichita

Kentucky206 Lexington017 Louisville

Louisiana121 Baton Rouge035 New Orleans054 Shreveport

Maine111 Portland/Augusta

Maryland022 Baltimore

Massachusetts013 Boston

Michigan002 Detroit125 W. Michigan163 Lansing

Minnesota239 Lake Superior/Duluth016 Minneapolis

Mississippi134 Jackson

Missouri233 Jefferson City015 St. Louis

Montana712 Helena

Nebraska053 Omaha

Nevada122 Las Vegas157 Reno

New Hampshire183 Concord

New Jersey166 Atlantic City043 Edison230 Princeton

New Mexico135 Albuquerque

New York087 Albany024 Buffalo241 Long Island001 New York City020 Rochester058 Syracuse

North Carolina091 Charlotte116 Greensboro996 Jacksonville113 Raleigh-Durham

North Dakota237 Bismarck

Ohio028 Cincinnati007 Cleveland038 Columbus006 Dayton046 Toledo

Oklahoma036 Oklahoma City018 Tulsa

Oregon049 Portland

Pennsylvania144 Allentown088 Lancaster005 Philadelphia011 Pittsburgh

Rhode Island160 Providence

South Carolina194 Charleston108 Columbia148 Greenville

South Dakota168 Sioux Falls

Tennessee177 Chattanooga162 Johnson City085 Knoxville106 Memphis119 Nashville

Texas159 Austin030 Dallas504 Edinburg152 El Paso055 Fort Worth023 Houston076 San Antonio

Utah045 Salt Lake City

Vermont151 Burlington

Virginia209 Northern Virginia037 Richmond175 Roanoke093 Virginia Beach

Washington255 Mid Columbia034 Seattle138 Spokane

West Virginia193 Charleston

Wisconsin189 Madison019 Milwaukee

Wyoming240 Cheyenne

UNITED STATES TERRITORIES/COMMONWEALTH

Guam995 Agana

Okinawa807 Okinawa/Camp Butler

Puerto Rico109 San Juan

VENEZUELA290 Caracas

ZAMBIA292 Lusaka

ZIMBABWE222 Harare

EXAM SITES NOTE: SITE AVAILABILITY IS SUBJECT TO CHANGE.

* Candidates choosing this exam site must pay Canadian GST tax (7% per part) on exam part fees, including administrative fee for Professional Recognition Credit.** Candidates choosing this exam site must pay Canadian HST tax (15% per part) on exam part fees, including administrative fee for Professional Recognition Credit.


18

ALGERIA 273ARGENTINA* 249AUSTRALIA* 212AUSTRIA* 271AZERBAIJAN 296BAHAMAS 247BARBADOS 298BELGIUM* 205BERMUDA

Hamilton 601BOLIVIA

La Paz 229 Sucre 277

BOTSWANA 285BRAZIL* 223CAMEROON** 308CANADA Alberta

Calgary 072Edmonton 092

British Columbia Vancouver 026

Manitoba Winnipeg 033

Newfoundland Newfoundland & Labrador 227

Nova Scotia Maritime 126(Nova Scotia, New Brunswick and Prince Edward Island)

Ontario Ottawa 094Toronto 008

Quebec Montreal 010Quebec City 127

Saskatchewan Saskatchewan (Regina) 172

CHILE 275CHINA* 219COLOMBIA

Bogota 123COSTA RICA 264CURACAO 304CYPRUS 293CZECH REPUBLIC* 269DENMARK 039DOMINICAN REPUBLIC* 262ECUADOR* 195EGYPT

Cairo 312EL SALVADOR 221ESTONIA 300ETHIOPIA 270FIJI 289FINLAND* 040FRANCE* 084GERMANY* 268GHANA 265GREECE 286GUAM

U.S. Pacific (Okinawa) 276HONDURAS** 305HONG KONG, CHINA 165HUNGARY 251INDIA* 186INDONESIA 228ISRAEL* 068ITALY* 104JAMAICA 191JAPAN* 060JORDAN** 307KOREA, REPUBLIC OF 218KYRGYZSTAN** 310LATVIA 297LEBANON** 306LITHUANIA 303LUXEMBOURG 278MALAWI 295MALAYSIA* 133MEXICO* 204MOROCCO 252NAIROBI** 314

NETHERLANDS* 287NEW ZEALAND* 215 NICARAGUA 266NORWAY* 199PAKISTAN

Islamabad** 313Karachi 274Pakistan 231

PANAMA 171PERU* 256PHILIPPINES* 025POLAND

Polska 283PORTUGAL

Lisbon 253RUSSIA

Moscow 301SAUDI ARABIA

Dhahran 190Riyadh 294

SENEGAL 272SINGAPORE* 129SLOVENIA 302SOUTH AFRICA* 081SPAIN* 200SWEDEN* 042SWITZERLAND* 280CHINESE TAIWAN* 258THAILAND* 288TRINIDAD & TOBAGO 224TUNISIA* 250TURKEY 279UKRAINE 309UNITED ARAB EMIRATES

Dubai 267UNITED KINGDOM & IRELAND* 021UNITED STATES Alabama

Birmingham 056Mobile 207Montgomery 202North Alabama (Huntsville) 114

Alaska 147Arizona

Phoenix 080Tucson 112

Arkansas Ark-La-Tex 054Central Arkansas (Little Rock) 107North Arkansas 234

California Beach Cities (Torrance) 188Inland Empire (San Bernardino) 257Los Angeles 004Northern California – East Bay 216Orange County 082Sacramento 066San Diego 052San Fernando Valley 181San Francisco 009San Gabriel Valley 208San Jose (San Carlos, Santa Cruz, Santa Clara) 079

Colorado Denver 070

Connecticut Southern New England (Hartford) 051Westchester-Fairfield (Greenwich, Stamford) 086

Delaware Philadelphia (Wilmington) 005

District of Columbia Washington, DC 027

Florida Central Florida (Orlando) 090Florida West Coast (Tampa) 089Gainesville 315Miami 012Northeast Florida (Jacksonville) 099Northwest Florida (Pensacola) 156Palm Beach County 217Southwest Florida (Fort Myers) 226Tallahassee 103

Georgia Atlanta 029Coastal Georgia 236Columbus 161

Hawaii Hawaii 098

Idaho Boise 102

Illinois Central Illinois (Peoria, Bloomington) 073Chicago 003Northwest Metro Chicago 197Springfield 145

Indiana Fort Wayne 083Indianapolis 245Michiana (South Bend) 095Tri-State (Evansville) 311

Iowa Central Iowa (Des Moines) 096Heartland - Iowa 260Quad Cities (Davenport) 243

Kansas Kansas City 048Topeka 242Wichita 142

Kentucky Central Kentucky (Lexington) 206Louisville (Frankfort) 017South Central Kentucky***

LouisianaArk-La-Tex (Shreveport) 054Baton Rouge 121Monroe 225New Orleans 035

MaineDowneast Maine (Portland) 111Northeast Assoc./Downeast Maine (Bangor)* **

Maryland Baltimore 022

Massachusetts Greater Boston 013Southern New England (Springfield) 051

Michigan Detroit 002Lansing 163Michiana (Benton Harbor) 095Western Michigan (Grand Rapids) 125

Minnesota Lake Superior (Duluth) 239Twin Cities (St. Paul, Minneapolis) 016

Mississippi Central Mississippi (Jackson) 134Mississippi Gulf Coast (Biloxi) 281

Missouri Central Missouri (Jefferson City) 233Kansas City 048Ozarks (Springfield) 232St. Louis 015

Nebraska Ak-Sar-Ben (Lincoln, Omaha) 053

Nevada Las Vegas 122Northern Nevada (Reno) 157

New Hampshire Granite State (Manchester) 183

New Jersey Atlantic City 166Central Jersey (Trenton) 230North Jersey (Newark, West Caldwell, Hackensack) 043

New Mexico Albuquerque 135Santa Fe 201

New York Albany 087Central New York (Syracuse) 058Long Island 241New York 001Rochester 020Westchester-Fairfield (White Plains) 086

Western New York (Buffalo) 024North Carolina

Charlotte Area 091Raleigh-Durham 113Triad (Greensboro) 116

North Dakota Central NoDak 237

Ohio Central Ohio (Columbus) 038Cincinnati 028Dayton 006Northeast Ohio (Akron, Canton, Cleveland) 007Toledo 046

Oklahoma Oklahoma City 036Tulsa 018

Oregon Portland 049Salem 291

Pennsylvania Central Penn (Lancaster) 088Lehigh Valley (Allentown) 144Northeastern Pennsylvania (Scranton) 185Philadelphia 005Pittsburgh 011

Puerto Rico Puerto Rico (San Juan) 109

Rhode Island Ocean State 160

South Carolina Coastal Carolina (Charleston) 194Palmetto (Columbia) 108Western Carolinas (Greenville) 148

South Dakota Sioux Falls 168

Tennessee Chattanooga Area 177East Tennessee (Knoxville) 085Memphis 106Nashville 119

Texas Ark-La-Tex 054Austin 159Dallas 030El Paso 152Fort Worth 055Houston 023San Antonio 076

Utah Salt Lake City (Provo) 045

Vermont Green Mountain (Montpelier) 151

Virginia Central Virginia (Richmond) 037Northern Virginia (McLean) 209Southwest Virginia (Roanoke) 175Tidewater (Norfolk) 093Triad (Southern Virginia) 116Tri-Cities (Big Stone Gap)***

Washington Mid-Columbia (Richland) 255Nisqually (Tacoma) 176Puget Sound (Seattle) 034Spokane 138

Wisconsin Fox Valley (WI) (Stevens Point) 167Green Bay 167Madison 189Milwaukee 019

Wyoming Rocky Mountain Cheyenne 240

URUGUAY* 263VENEZUELA

Caracas 290ZAMBIA

Lusaka 292ZIMBABWE 222

IIA AFFILIATES BY COUNTRY/STATE OR PROVINCE/CITY/CITY CODE

* Institutes** Chapters-in-formation***Chapter Affiliates



Select the position that best describes your role and function (not necessarily yourexact title) in your organization. Enter theappropriate number in the job code section of the application.

200 Chief Audit Executive—I am the mostsenior auditing officer for the organization withultimate responsibility for the entire internalauditing function.

210 Director of Auditing—I am the chief auditor authorized to direct a broad,comprehensive program of internal auditingwithin my organization.

220 Audit Manager—I administer theinternal auditing activity of an assigned location within the general guidelines provided by the director of auditing.

230 Audit Staff—I conduct, or assist inconducting, reviews of assigned organizationaland functional activities.

245 IT Audit Director—I am head of the IT auditing activity within my organization.

250 IT Audit Manager—I administer theIT auditing activity of an assigned locationwithin the general guidelines provided by thedirector of auditing.

260 IT Audit Staff—I conduct, or assist inconducting, reviews of assigned organizationaland functional activities related to IT auditing.

275 Audit Services Contractor—I offerinternal audit services on a contracted basis.

280 External Public Accountant—I am apracticing public accountant, charteredaccountant, etc.

300 Corporate Management—I am a corporate officer, CFO, CIO, CEO (and donot qualify under another job code above).

310 Educator—I am principally employedas an educator at a college or university (PhD,DBA, EdD, etc.).

320 Student—I am pursuing a degreed program at a college or university (including doctoral candidates) on a full-time basis.

330 Retired—I am retired from activeemployment (otherwise refer to another jobcode).

340 Audit Committee Member—I am anaudit committee member of a corporate boardof directors (and do not qualify under anotherjob code above).

350 Management Consultant—I am primarily an independent consultant with aninterest in internal auditing (otherwise refer to another job code).

360 Other—Specify title or job description.

Agriculture, Forestry, & Fisheries0100 Agricultural, forestry, fisheries, production/services

Mining1000 Mining1300 Oil and gas extraction

Contract Construction1500 Construction

Manufacturing2000 Food/kindred products2100 Tobacco manufacturers2200 Textile mill products/apparel2400 Lumber/wood products (incl.

furniture/fixtures)2600 Paper and allied products (incl.

printing/publishing)2800 Chemicals2830 Drugs and research2840 Petroleum refining and related

industries3010 Rubber and plastics products3100 Leather, stone and glass

products3300 Primary metal industries3400 Fabricated metal products

(including nonelectric machinery)

3500 Industrial and commercialmachinery

3510 Aerospace3520 Computers and related

devices/equipment3600 Electrical machinery,

electronic equipment and supplies

3700 Transportation equipment

3800 Scientific, photographic, medical goods

3900 Miscellaneous manufacturing industries

Transportation, Communications, & Utility Services4000 Land transportation4400 Water transportation4500 Air transportation4700 Other transportation services4800 Communication services4810 Telecommunications4900 Electric/gas/sanitary services4910 Gas services4920 Gas and electric services4930 Sanitary services

Wholesale & Retail Trade5000 Wholesale trade5300 Retail trade5800 Eating and drinking places

Financial, Insurance, & Real Estate6000 Banking & financial

institutions6030 Nonbanking bank services

(e.g., leasing)6040 Thrift and savings and loan

organizations6100 Credit unions6130 Other credit agencies6200 Security and commodity

services6300 Insurance carriers, agents,

services6500 Real estate services6700 Holding/investment companies

Services7000 Hotels/lodging services7200 Personal/social services7300 Contracted audit services7310 Management consultants7320 Information technology

services7330 Executive placement services7500 Repair services7600 Gaming/lottery7800 Motion pictures/amusement &

recreational services8000 Health services8100 Legal services8200 Educational services8600 Membership organizations8900 Public accounting/accounting/

bookkeeping services8910 Miscellaneous services

Government9100 Federal/national government9200 State/provincial government9300 Local government9400 International government

Nonclassifiable9900 Nonclassifiable establishments

JOB CODES

INDUSTRY CODES

JOB AND INDUSTRY CODES



CONFIRMATION OF FULL-TIME STUDENT STATUS

I confirm that:

(Student’s Name): ________________________________________________________________________________________

(Address): ______________________________________________________________________________________________

______________________________________________________________________________________________________

Please check one:

nn Is a full-time senior-level undergraduate student (enrolled in at least 12 semester hours

or equivalent) as defined by our institution.

nn Is a full-time graduate student (enrolled in at least nine semester hours or equivalent)

as defined by our institution.

Name of College/University Official (please print): ____________________________________________________________

Title: __________________________________________________________ Phone #________________________________

Name of College or University: ____________________________________________________________________________

Signature of College or University Official: ____________________________________________________________________

Date: __________________________________________________________________________________________________

ATTENTION UNIVERSITY OR COLLEGE OFFICIAL

The IIA offers a reduced registration fee and exam part fees on the Certified Internal Auditor (CIA) examination to full-time

senior-level undergraduate students and full-time graduate students. The student’s school is required to confirm that certain

requirements are met by that student. By signing the form below, you are confirming that the individual identified below is

a full-time student. Please return this form to the student so that the form may accompany the student’s CIA Exam

Application Form.

FULL-TIME STUDENT STATUS FORM



NOTE TO RECOMMENDER

The individual named below has applied to sit for the Certified Internal Auditor (CIA) exam. In considering the candidate’s

qualifications for the CIA designation, we require a character reference evaluation by an individual with an IIA certification,

the candidate’s supervisor, or the candidate’s professor. The basis for this evaluation is the Code of Ethics established by The

IIA. Please read the Code of Ethics and then complete this form and return it to the candidate so that the form may accompany

the candidate’s Exam Application Form. (The Code of Ethics is available on p. 23 or by visiting www.theiia.org/Guidance)

INFORMATION ABOUT CANDIDATE

Candidate’s Name (please print):

______________________________________________________________________________________________________(Last Name) (First Name) (Middle Initial)

Candidate’s IIA Membership or Customer ID #: ______________________________________________________________

Candidate’s Organization: ________________________________________________________________________________

RECOMMENDER’S AUTHORITY

I am (check all that apply):

nn A CIA (Certified Internal Auditor)

nn A CCSA (Certification in Control Self-Assessment)

nn A CGAP (Certified Government Auditing Professional)

nn A CFSA (Certified Financial Services Auditor)

nn The candidate’s supervisor (current or prior)

nn The candidate’s professor

STATEMENT OF CHARACTER REFERENCE

In my opinion, (candidate’s name) ________________________________________________________________________

meets the qualifications set forth by the Code of Ethics established by The Institute of Internal Auditors.

Recommender’s Signature:________________________________________________________________________________

Date: ________________________________________________________________________________________________

INFORMATION ABOUT RECOMMENDER

Name (please print): ____________________________________________________________________________________

Title/Position: __________________________________________________________________________________________

Organization: __________________________________________________________________________________________

Address: ______________________________________________________________________________________________

Phone: ______________________________________________ Fax: ____________________________________________

E-mail: ________________________________________________________________________________________________

CHARACTER REFERENCE FORM


22

INTERNAL AUDIT EXPERIENCE VERIFICATION FORM

The individual named below has applied to sit for the Certified Internal Auditor (CIA) examination. In considering the

candidate’s qualifications for the CIA designation, we require verification that the candidate has attained two years of internal

auditing or equivalent experience (that is, experience in audit/assessment disciplines, such as external auditing, quality

assurance, compliance, or internal control).

INFORMATION ABOUT CANDIDATE

Candidate’s Name (please print):

______________________________________________________________________________________________________(Last Name) (First Name) (Middle Initial)

Candidate’s IIA Membership ID #: ________________________________________________________________________

Candidate’s Organization: ________________________________________________________________________________

VERIFIER’S AUTHORITYI am (check all that apply):

nn A CIA (Certified Internal Auditor) nn A CCSA (Certification in Control Self-Assessment)

nn A CGAP (Certified Government Auditing Professional) nn A CFSA (Certified Financial Services Auditor)

nn The candidate’s supervisor (current or prior)

STATEMENT OF VERIFICATIONI verify that (candidate’s name) ____________________________________________________________________________

has completed at least 2 years of internal auditing or equivalent experience, as described below.

Verifier’s Signature: ____________________________________________________ Date: ____________________________

CANDIDATE’S EXPERIENCEThe following information about the candidate should be listed in chronological order, with the most recent position listed first.

Please list the candidate’s job title, dates employed, and a brief description of the candidate’s duties and responsibilities. If

teaching experience is being verified, list course titles, dates, and description of courses. (Two years of teaching experience in

a related topic will be accepted as the equivalent of one year of work experience.)

Title:__________________________________________________________________________________________________

Dates: From ____________________________________________ To____________________________________________

Description of Duties:____________________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

Title:__________________________________________________________________________________________________

Dates: From ____________________________________________ To____________________________________________

Description of Duties:____________________________________________________________________________________

______________________________________________________________________________________________________

INFORMATION ABOUT VERIFIER

Name (please print): ____________________________________________________________________________________

Title/Position: __________________________________________________________________________________________

Organization: __________________________________________________________________________________________

Address: ______________________________________________________________________________________________

Phone: ________________________________________________ Fax: __________________________________________

E-mail: ________________________________________________________________________________________________



INTRODUCTIONThe purpose of The Institute’s Code of Ethics is to promote an ethical culture in the profession of internalauditing.

Internal auditing is an independent, objective assuranceand consulting activity designed to add value and improvean organization’s operations. It helps an organizationaccomplish its objectives by bringing a systematic, disci-plined approach to evaluate and improve the effectivenessof risk management, control, and governance processes.

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trustplaced in its objective assurance about risk management, control, and governance.

The Institute’s Code of Ethics extends beyond the definition of internal auditing to include two essentialcomponents:

1. Principles that are relevant to the profession and practice of internal auditing;

2. Rules of Conduct that describe behavior norms expected of internal auditors.

These rules are an aid to interpreting the Principles intopractical applications and are intended to guide the ethical conduct of internal auditors. The Code ofEthics together with The Institute’s Professional PracticesFramework and other relevant Institute pronouncements provide guidance to internal auditorsserving others. “Internal auditors” refers to Institutemembers, recipients of or candidates for IIA professionalcertifications, and those who provide internal auditingservices within the definition of internal auditing.

APPLICABILITY AND ENFORCEMENTThis Code of Ethics applies to both individuals and entities that provide internal auditing services. ForInstitute members and recipients of or candidates for IIA professional certifications, breaches of the Code ofEthics will be evaluated and administered according toThe Institute’s Bylaws and Administrative Guidelines. Thefact that a particular conduct is not mentioned in theRules of Conduct does not prevent it from beingunacceptable or discreditable, and therefore, the member,certification holder, or candidate can be liable for disci-plinary action.

PRINCIPLESInternal auditors are expected to apply and uphold thefollowing principles:

IntegrityThe integrity of internal auditors establishes trust and thusprovides the basis for reliance on their judgment.

ObjectivityInternal auditors exhibit the highest level of professionalobjectivity in gathering, evaluating, and communicatinginformation about the activity or process being examined.Internal auditors make a balanced assessment of all the

THE IIA’S CODE OF ETHICS

relevant circumstances and are not unduly influenced by theirown interests or by others in forming judgments.

ConfidentialityInternal auditors respect the value and ownership of infor-mation they receive and do not disclose information withoutappropriate authority unless there is a legal or professionalobligation to do so.

CompetencyInternal auditors apply the knowledge, skills, and experienceneeded in the performance of internal auditing services.

RULES OF CONDUCT1. IntegrityInternal auditors:

1.1. Shall perform their work with honesty, diligence, andresponsibility.

1.2. Shall observe the law and make disclosures expected by thelaw and the profession.

1.3. Shall not knowingly be a party to any illegal activity, orengage in acts that are discreditable to the profession of internalauditing or to the organization.

1.4. Shall respect and contribute to the legitimate and ethicalobjectives of the organization.

2. ObjectivityInternal auditors:

2.1. Shall not participate in any activity or relationship that mayimpair or be presumed to impair their unbiased assessment.This participation includes those activities or relationships thatmay be in conflict with the interests of the organization.

2.2 Shall not accept anything that may impair or be presumedto impair their professional judgment.

2.3 Shall disclose all material facts known to them that, if notdisclosed, may distort the reporting of activities under review.

3. ConfidentialityInternal auditors:

3.1 Shall be prudent in the use and protection of informationacquired in the course of their duties.

3.2 Shall not use information for any personal gain or in anymanner that would be contrary to the law or detrimental to thelegitimate and ethical objectives of the organization.

4. CompetencyInternal auditors:

4.1. Shall engage only in those services for which they have thenecessary knowledge, skills, and experience.

4.2 Shall perform internal auditing services in accordance with the Standards for the Professional Practice of InternalAuditing.

4.3 Shall continually improve their proficiency and the effectiveness and quality of their services.



CHAIRMANUrton Anderson, CIA, CCSA, CGAPUniversity of Texas at Austin

U.S.A.

BOARD MEMBERSFrank Alvern, CIA, CCSAIIA Norway

Peter H. G. Cheng, CIAIndustrial Technology Research Institute

Japan

Richard De La Cruz, CIA, CCSA, CGAPRC Advisories

Dominican Republic

G. Randolph Just, CIA, CCSA, CFSAAllina Hospitals and Clinics

U.S.A.

Matthias Linnenkugel, CIAMDS Moehrle GmbH

Germany

Kurt Riedener, CIAMetropolitan Life Insurance Company

U.S.A.

Sakiko Sakai, CIA, CCSAPrudential Financial

Japan

John Servage, CIA, CCSA, CGAPEPCOR Utilities, Inc.

Canada

Alan N. Siegfried, CIA, CCSA, CGAP, CFSAGrant Thornton, LLP

U.S.A.

Colleen G. Waring, CIA, CGAPCity of Austin

U.S.A.

Qing Xia (Joy), CIAChina Pacific Insurance

China

IIA CONFERENCESIIA conferences are proven effective, value-added, and popular among

peer internal auditing professionals. Designed by practitioners, they

deal with the most current topics and issues, including governance,

control self-assessment, best practices, business risk, and industry-

specific issues.

The IIA offers professional development seminars in the areas

of audit essentials, risk and control, skills development, information

technology, government, and other specialties. The courses are taught

by some of the best internal audit leaders and facilitators who bring

real-world experience into the classroom. Seminars are offered in

numerous convenient locations during the year. Web-based training

and various subscription services are also offered. The IIA continually

updates and develops new seminar courses to keep pace with the

ever-changing training needs of the internal auditing profession.

Just by attending an IIA conference or seminar, you may be eligible

for a:

• Free first-year IIA membership.

• Waiver of the a certification initial application fee.

• Free seminar or conference registration with three

paid registrations.

• Discount on an IIARF Bookstore order.

• Discount on The IIA’s Web-based training registration.

Register for an IIA conference or seminar today and move forward with

your professional development goals. Visit “Training” at www.theiia.org, or

request a catalog through [email protected].

THE IIA’S BOARD OF REGENTS


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