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To take the IIA CIA Part 2 Exam, you must:
Apply for and obtain endorsement from your local IIA Institute chapter.
Have a bachelor's degree or greater from an accredited institution OR have three years (36 months) of professional business experience in internal auditing. You can also qualify for one of the IIA certifications if you're a member of a partner association.
Pass the required certification exam(s).
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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