為了(le)鼓勵(li)廣(guang)大內部審(shen)計(ji)人(ren)員通過(guo)取(qu)得CIA資(zi)格提升職業(ye)能(neng)(neng)力,根據IIA在全球范圍(wei)內的統(tong)一(yi)要(yao)(yao)(yao)(yao)求,原則(ze)上只要(yao)(yao)(yao)(yao)具有本科學(xue)歷/學(xue)士學(xue)位(wei)(wei)及以上教育背景(如(ru)不能(neng)(neng)滿足教育背景的要(yao)(yao)(yao)(yao)求,則(ze)需要(yao)(yao)(yao)(yao)具有其(qi)他資(zi)格或(huo)滿足一(yi)定內部審(shen)計(ji)相(xiang)關(guan)工作經(jing)歷年限的要(yao)(yao)(yao)(yao)求,包(bao)括內部審(shen)計(ji)、風(feng)險(xian)管理、內部控制、與內審(shen)相(xiang)關(guan)的咨詢和評價服務(wu)(wu)、國家審(shen)計(ji)、社會(hui)審(shen)計(ji)等,下(xia)同),并通過(guo)資(zi)質審(shen)核(he),考生即(ji)可參加CIA考試。IIA同時強調了(le)實務(wu)(wu)經(jing)驗(yan)的重(zhong)要(yao)(yao)(yao)(yao)性(xing),將內部審(shen)計(ji)相(xiang)關(guan)工作經(jing)歷納入了(le)認證流程,作為取(qu)得CIA資(zi)格的必要(yao)(yao)(yao)(yao)條件,具體年限要(yao)(yao)(yao)(yao)求由考生的學(xue)歷/學(xue)位(wei)(wei)(或(huo)其(qi)他符合準入條件的情況(kuang))決(jue)定,詳情見下(xia)表:
2020年(nian)(nian)1月(yue)(含)以(yi)前已經(jing)通(tong)(tong)(tong)過(guo)資(zi)質(zhi)審(shen)核(he)、成(cheng)(cheng)績(ji)(ji)仍在(zai)有(you)效期(qi)內,即在(zai)IIA認證(zheng)考(kao)生管(guan)理(li)系統(Certification Candidate Management System,以(yi)下簡稱(cheng)CCMS)中(zhong)“認證(zheng)狀態”為(wei)“已批準(zhun)”,但(dan)尚(shang)未取得(de)CIA資(zi)格的考(kao)生,無須在(zai)CCMS中(zhong)報告相(xiang)關工(gong)(gong)作經(jing)歷(li)情況,只需要在(zai)成(cheng)(cheng)績(ji)(ji)有(you)效期(qi)內全科通(tong)(tong)(tong)過(guo)考(kao)試(shi)(shi)(shi)即可(ke)取得(de)證(zheng)書。在(zai)2020年(nian)(nian)1月(yue)以(yi)后通(tong)(tong)(tong)過(guo)資(zi)質(zhi)審(shen)核(he)的考(kao)生,應當根據上表的要求(qiu)(qiu),在(zai)成(cheng)(cheng)績(ji)(ji)有(you)效期(qi)內通(tong)(tong)(tong)過(guo)全部三個科目的考(kao)試(shi)(shi)(shi),并達(da)成(cheng)(cheng)相(xiang)關工(gong)(gong)作經(jing)歷(li)年(nian)(nian)限(xian)(xian)要求(qiu)(qiu),完(wan)成(cheng)(cheng)工(gong)(gong)作經(jing)歷(li)驗證(zheng),方可(ke)取得(de)CIA資(zi)格與證(zheng)書。對于全科通(tong)(tong)(tong)過(guo)考(kao)試(shi)(shi)(shi)、尚(shang)未滿足相(xiang)關工(gong)(gong)作年(nian)(nian)限(xian)(xian)要求(qiu)(qiu)的考(kao)生,如有(you)證(zheng)明(ming)個人知(zhi)識技能、應聘求(qiu)(qiu)職等(deng)方面的需求(qiu)(qiu),可(ke)向中(zhong)國內部審(shen)計協會提出(chu)申請,由協會為(wei)其出(chu)具《CIA考(kao)試(shi)(shi)(shi)全科通(tong)(tong)(tong)過(guo)證(zheng)明(ming)》。