The Institute for Internal Controls offers two certification designations
CICA
The Certified Internal Controls Auditor (CICA) designation is available to those responsible for the audit, review, or evaluation of internal controls and internal controls systems.
Those typically eligible for the CICA include Internal Auditors, External Auditors, Operational Auditors, Compliance Auditors, Consultants, Forensic Accountants and CFEs, Inspector Generals, Audit Committee Members, etc., and include all types of auditors including Financial, Operational, IT, Fraud, Risk Management, etc., as well as non-auditors who have the responsibility to review internal controls and internal controls system either formally or informally, evaluate the adequacy of internal controls, and make recommendations for the improvement of internal controls and internal controls systems.
CCS
The Certified Controls Specialists (CCS) designation is offered to non auditors who are involved in non audit areas of internal controls such as the design or implementation of IC systems, monitoring of internal controls and internal control systems, etc.
Those eligible for the CCS include accounting personal, IT network security personnel, Physical Security and Loss Prevention personnel, systems analysts and programmers involved in the design of internal controls within systems, attorneys, educators, and anyone who is involved directly in the areas of internal controls but do not meet the requirements for the grant of the CICA designation.
The Institute requires individuals to maintain their credential’s active status. Individuals who do not maintain this status allow their credentials to expire and are no longer allowed to refer to themselves as CICA holders. While nothing is required to maintain an academic degree, continuing education is a requirement for maintaining most CICA credentials. Participation in continuing education activities indicates to your peers, employers and employees that you are committed to professional development.
All members holding the CICA designation are required to complete a minimum of 40 hours of continuing education in a biennial period. The first two year period commences in the year following the year of certification.
The goal of the CPE requirement is to ensure that members maintain the high level of knowledge and skill sets required to stay abreast of professional, including new developments, improvements, etc. Continuing education content must be an area of internal controls, including financial auditing, operational auditing, fraud-related auditing, risk assessment, ethics, and other subjects where the emphasis is on the audit, review, design, and implementation of internal controls.
The Certified Internal Controls Auditor (CICA) designation is offered to professionals who are presently or have in the past held the position of Auditor. It is also extended to accountants, consultants, and specific area experts whose job duties are/were at least 50% in the area of auditing or monitoring internal controls or internal control systems, where formal evaluations are made to management, including weaknesses and recommendations for corrective action.
To become certified, candidate must:
- Complete the CICA education program
- Pass the CICA examination
- Comply with the minimum experience requirement
- Abide by the IIC Professional Code of Conduct
Continuing Education (CPE) Requirements
All members holding the CICA or CCS designation are required to complete a minimum of 40 hours of continuing education in a biennial period. The first two year period commences in the year following the year of certification.
The goal of the CPE requirement is to ensure that members maintain the high level of knowledge and skill sets required to stay abreast of professional, including new developments, improvements, etc. Continuing education content must be in area of internal controls, including financial auditing, operational auditing, fraud-related auditing, risk assessment, ethics, and other subjects where the emphasis is on the audit, review, design, and implementation of internal controls.
- Internal Control Concepts
- Internal Control Applications
- Risk Based Controls Activities Analysis
- Introduction to Enterprise Risk Management
- Controls Over Fraud, Waste and Abuse
- Internal Control Communications and Corrective Action
