The IIA Board of Regents is continually updating and enhancing the sources of the exam questions, which, in their entirety, constitute the common body of knowledge.
At the same time, the scope and content of the exam appear to evolve so as to be predictable to CIA candidates. Addition of new topics and deletion of currently tested topics are announced at least one year in advance so that candidates may plan and prepare accordingly. The common body of knowledge, referred to in The IIA’s materials, is reflected in the latest edition of the CIA Review.
Furthermore, the CIA exam tests a candidate’s knowledge and ability regarding the current practice of internal auditing. It enables candidates and prospective managers to adapt to professional changes and challenges by addressing nearly all management skills, focusing on the principles of management control, and measuring a candidate’s understanding of risk management and internal controls.