One of the most important responsibilities of the IIA Board of Regents involves updating and enhancing the sources of exam questions, which in their entirety constitute the common body of knowledge. Consequently, the scope and content of the CIA exam appear to evolve in a predictable manner. The IIA announces the addition of new topics and deletion of currently tested topics at least one year in advance, giving candidates ample time modify their study strategies.
Pass rates on the exam are low enough to give the examination credibility relative to the CMA and CPA exams, but are high enough to encourage accounting and auditing professionals to participate in the CIA certification program. The IIA Board of Directors, the Board of Regents, the certification staff, CIAs, noncertified internal auditors, and the accounting/auditing profession in general, are interested in the continual upgrading and improvement of the CIA exam.
