Oditor, Vol. V, No. 01/2019

KNOWLEDGE AND COMPETENCES ATTAINED BY CERTIFICATION CERTIFIED INTERNAL AUDITOR (CIA)
Jozefina Beke-Trivunac[1]

Date recieved: 12.02.2019.
Date accepted: 24.03.2019.

doi:10.5937/Oditor1901053B

UDK:
331.548
005.94:657.6-051-057.3
JEL: M42

Summary

Professional certification Certified Internal Auditor® (CIA®) is globally recognized internal audit certification, representing standards of knowledge and competencies of internal auditors. The recognition of this vocation is the result of the high quality of the curriculum, which is constantly aligned with the needs of employers. The interest of internal auditors for acquiring this professional title is the result of its general recognition in the international environment and the fact that the CIA professionals have higher earnings than other internal auditors. This text presents the CIA program content, learning tools and resources, and references for preparing CIA exam. The text also reviews the compliance of the CIA program with the requirements of the International Standards on Internal Auditing of the Institute of Internal Auditors. The basic conclusion is that the program for acquiring a professional title of CIA® is in line with the requirements set out in the International Standards on Internal Auditing and it enables candidates to gain the required knowledge and competencies.

Key words: CIA exam, competencies of internal auditors, learning objectives.


[1] Jozefina Beke Trivunac, Ph.D., Full professor, ALFA BK University, Street Palmira Toljatija No. 3, Belgrade, Srbija, Telefon: +381 63 278 095, E adresa: jozefina.beke@live.com