I mentioned Adrian Resag earlier because he has excellent learning materials and very valuable posts on LinkedIn. One of his posts inspired me to reflect on the topic and share my own perspective. This is not a debate, but an exchange of views — and in reality, the most accurate answer to the question “Which CIA part is the hardest?” is simply: It depends on. Different backgrounds, regions, and experiences naturally lead to different difficulty rankings. I answer this question by contrasting my experience with Adrian’s perspective from his recent post (link in the comments).
Part 1 Adrian: „In the new syllabus, I would say that Part 1 (which is a lot about the basics and audit theory) has the most material and a lot of new knowledge to learn, but not much of that material is complex to learn.”
My view: In my opinion, Part 1 includes the most theory-based questions. Some candidates like it, some hate it. For me, it was not really hard after watching the videos from the Audit Strategy YouTube channel (by Tauseef A. Mushtaq) and using materials from Adrian, Suhaim Faisal, as well as Zain Academy.
Part 2 Adrian: „Part 2 is about the practice of internal audit, and I would say the easiest part. You can start with any part, and I recommend that those who are already auditors, but not CIA certified, should start with Part 2.”
My view: For me, this part was actually very challenging because it is more practical than Part 1. I wasn't prepared for the fact that it requires a different type of mindset to develop judgment from the IIA’s perspective. Many times, I judged scenarios differently than the IIA expected. Moreover, since several former Part 3 topics are now included, I believe this has become the most complex exam part. Additionally, some processes — such as payables — work differently in many regions compared to the scenarios assumed by the IIA in MCQs. This can make certain questions harder to interpret, especially when the candidate’s real life experience follows a different audit trail.
Part 3 Adrian: „Part 3 is the most complex as it is for those managing internal audit functions. The exam scenario questions are less intuitive than in the other parts.
My view: The new Part 3 focuses on the CAE or Internal Audit Management perspective. If a candidate is a CAE or understands that function well, it can be easier. The difficulty level can be lowered if a candidate understands the logic behind the "escalation process" used in MCQ practice question banks.
Conclusion: Adrian: „So I would say: Part 3 is harder than > Part 1, which is harder than > Part 2.”
My view: Adrian is right from his perspective, but for me, it was the exact opposite: Part 2 is harder than > Part 1, which is harder than > Part 3.
Picture is generated by AI.
