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IIA Certifications — 1 — Item Writer’s Guide
Welcome Message
Welcome to The IIA’s Item Writer’s Guide!
Most items for The IIA’s certification exams (CIA, CCSA, CGAP, CFSA, and CRMA) come
from writers like you, who have senior-level experience, hold an IIA certification, and
enjoy contributing to the growing global profession of internal auditing. Our team of
dedicated item writers consistently describes the IIA Certification Item Writing Program
as both rewarding and challenging.
This guide was created to help you succeed as an IIA exam item writer. Within these
pages, you’ll find guidance on the item writing process, how to write a quality item,
common mistakes to avoid, and an array of examples and additional resources to
support you.
Item writing is both an art and a skill, and your item writing skills are certain to improve
over time. It takes practice and patience, so don’t be discouraged if your items are not
accepted initially. Aim for quality over quantity.
Additionally, to develop your item writing skills, you are invited to join our IIA
Certification Item Writer’s LinkedIn Group and take advantage of the writer support
services listed in Chapter 6. If you did not receive an email invitation to join the Item
Writer’s LinkedIn Group, or if you have any questions or require additional information
about the item writing process, please email us at [email protected].
Good luck!
*Note: This guide is confidential, and its use is permitted only by those who have been accepted into The
IIA Certification Item Writing Program.
IIA Certifications — 2 — Item Writer’s Guide
Table of Contents
Chapter 1: Item Submission Process p4
Process Overview
Review and Approval
Writer Notification
Payment and Rewards
Chapter 2: What You Should Know Before You Begin p7
Multiple-choice Format
Anatomy of an Item
Approved References
Item Difficulty: Awareness vs. Proficiency
Chapter 3: How to Write an Item p12
10 Steps for Writing an Item
Item Review Checklist
Chapter 4: 10 Tips for Success p14
Write on a Single Exam Syllabus Topic
Use Approved References
Focus on a Key Principle or Concept, Not a Trivial Detail
Write for a Global Audience
Write a Clear, Concise Stem
Avoid Hints
Write One Clearly Correct Option
Write Relevant, Plausible Distractors
Use Positive Language
Write a Well-supported Rationale
IIA Certifications — 3 — Item Writer’s Guide
Chapter 5: Common Reasons Items Are Declined p25
Chapter 6: Writer Support Services p27
Social Networking
Collaborative Writing
Item Writing Workshops
Virtual Item Writing Workshops
Online Tutorials
Helpful Links
Appendix: Item Examples p29
Awareness Level
Proficiency Level
Previous Examples of Successful Items
IIA Certifications — 4 — Item Writer’s Guide
Chapter 1: Item Submission Process
Process Overview
Now that you have been accepted into the IIA Certification Item Writing Program, you
will be contacted each month by email and invited to write items for one of the IIA
certifications that you currently hold. The monthly call for items will specify the
certification for which we are seeking items and include a list of approximately 10-12
topic areas that correspond to specific knowledge areas from the Exam Syllabus.
We understand that some months you may be unable to submit any items. However,
we expect writers to submit a minimum of 20 items per year, per the IIA Certification
Item Writing Program agreement.
To submit an item, you must complete the Microsoft Excel Item Writing Template
provided each month. If you do not have access to Microsoft Excel or are having a
problem with the template, please contact the IIA Certification Department at
Review and Approval
Once we receive your items, they go through a rigorous review by IIA headquarters
Certifications staff to ensure all areas of the template are complete. Please note that
incomplete items will be returned to the writer automatically. The Certifications staff
will check your references and make minor corrections to your item to improve
grammar and correct spelling. However, if there are too many problems with the item, it
will be declined. Items that pass the Certifications staff review will be sent to The IIA’s
global Exam Development Committee (EDC) for final review and approval.
Writer Notification
You will be advised by email of the number of items accepted and/or declined from your
monthly submission as well as any additional information or guidance provided by the
reviewers to assist your learning process. Typically, you will be notified within 60 days of
your submission. However, there may be high-volume periods when additional time is
needed to process, review, and approve items.
If your items are declined, we attempt to provide feedback to help you understand the
reasoning as well as tips and guidance on how to strengthen your current item or create
a new one. However, please understand that feedback on individual items is sometimes
IIA Certifications — 5 — Item Writer’s Guide
not possible due the volume of items being processed. (See Chapter 5 for a list of
common reasons items are declined.)
Payment and Rewards
The IIA has a robust rewards program for successful individual writers and groups of
writers, known as Test Development Teams (TDTs). Both are eligible to earn continuing
professional education (CPE) credits for accepted items. Individual writers also can
choose to receive monetary payment, an IIA Research Foundation Bookstore gift
certificate, or a combination of the two. The host chapter of the TDT is eligible to
receive Chapter Achievement Program (CAP) points for accepted items.
FOR INDIVIDUAL WRITERS
1. 1 CPE For each item accepted
CIA writers can receive a maximum of 10
CPE credits per year.
Writers for our specialty exams can
receive a maximum of 5 CPE credits per
year.
2. (Choose
payment,
gift
certificate,
or
combination)
$50 For each item accepted
1. Check or Wire Transfer Payment Payment will be made in the form of a
check or wire transfer. If a wire
transfer is requested, The IIA will pay
the delivery fee only (up to US $30).
The writer will be responsible for any
additional fees.
2. IIA Research Foundation Bookstore
Gift Certificate The gift certificate will be delivered to
the writer electronically and can be
used toward online purchases:
http://www.theiia.org/bookstore.
**The writer can elect to have the payment
amount split between options 1 and 2.
IIA Certifications — 6 — Item Writer’s Guide
FOR TEST DEVELOPMENT TEAMS (TDTs)
1. 1 CPE For each item accepted
CIA writers can receive a maximum of 10
CPE credits per year.
Writers for our specialty exams can receive
a maximum of 5 CPE credits per year.
2. 1 CAP
Point For each item accepted
Chapter Achievement Program (CAP)
points are awarded to the host chapter of
the Test Development Team.
If you have questions regarding payment or rewards, please contact the IIA Certification
Department at [email protected].
IIA Certifications — 7 — Item Writer’s Guide
Chapter 2: What You Should Know Before You Begin
Multiple-choice Format
The IIA’s certification exams feature multiple-choice items that include a question and
four possible responses. Previously, we accepted items in two formats (depicted below):
1. Single Response.
2. Numeric Combined Response.
However, we are no longer accepting Numeric Combined Response items.
Figure 1: Single Response
Figure 2: Numeric Combined Response
According to IIA guidance, independence of the internal audit activity is achieved
through which of the following?
1. Staffing and supervision.
2. Human relations and communications.
3. Functional reporting to the board.
4. Unrestricted access to senior management.
A. 1 only.
B. 1 and 3.
C. 3 and 4 only.
D. 2, 3 and 4.
According to IIA guidance, independence of the internal audit activity is achieved
through which of the following?
A. Staffing and supervision.
B. Continuing development and due professional care.
C. Human relations and communications.
D. Organizational status and objectivity.
IIA Certifications — 8 — Item Writer’s Guide
Anatomy of an Item
Each item will contain all of the following components:
Topic The subject area being tested, which corresponds to a specific topic
area from the appropriate Exam Syllabus.
Stem The initial part of the item, which ends with a question. The stem length
may vary considerably, though most are one or two sentences (10 to 35
words).
Options The four possible responses, consisting of one key and three distractors.
Key The correct option.
Distractor The incorrect options.
Rationale An explanation of why each option is correct or incorrect.
Reference The publication title(s) and page number(s) that support the rationale.
Note that the Microsoft Excel Item Writing Template you will use to submit items each
month includes a cell for each of these components. The Topic and Reference cells also
feature dropdown menus with prepopulated options from which to select.
Figure 3: Sample Item in the Template
IIA Certifications — 9 — Item Writer’s Guide
Approved References
As mentioned above, each item must contain a reference or multiple references that
support the rationale and “prove” the correctness of the key. A list of approved
references is available for each IIA exam. Item writers must use the references from this
list to support their item.
Additionally, a detailed CIA Reference Map is available to guide writers to specific
reference titles and chapters that pertain to each topic on the exam syllabus. Item
writers who write for the CIA exam will receive a current Reference Map each month
with the call-for-items email. CRMA and CGAP Reference Maps are in development and
will be available at a later date.
Item Difficulty: Awareness vs. Proficiency
For each IIA certification exam, there is a detailed syllabus that outlines the specific
topic areas covered on the exam. Each topic area on the exam syllabus is designated as
either an Awareness Level (A) or Proficiency Level (P) item.
Awareness Level Items — Awareness Level items are designed to test a candidate’s
basic understanding of the topic, including terms, fundamental concepts, and principles.
They should avoid simple glossary definitions of a term or material copied straight from
the IPPF or reference books. They should not require a candidate to have memorized a
list. Instead, a well-crafted Awareness Level item tests a candidate’s ability to identify a
concept or principle in the context of a given example.
The following are two examples of an Awareness Level item about of the IIA Code of
Ethics. The first example is unsuccessful because it merely tests candidates’
memorization of the Code of Ethics components, not their understanding of the
principles. The second example is better, as it requires a candidate to understand and
identify what competency actually means in context of the scenario.
IIA Certifications — 10 — Item Writer’s Guide
Figure 4: Requires Out-of-context Memorization
Figure 5: Appropriate Awareness Level Item
Proficiency Level Items — Proficiency Level items require candidates to demonstrate a
thorough understanding of the topic and then to apply this understanding to real-world
situations, drawing on their knowledge, experience, reasoning skills, judgment, and
common sense. A great Proficiency Level item has a stem that’s challenging, thought
provoking, and relevant to today’s practice of internal auditing. It may describe a
fictitious scenario and test the candidate’s ability to solve a problem or respond
appropriately to the situation, applying higher-level concepts and good judgment.
Below is an example of a Proficiency Level item for the CIA Part 2 exam [syllabus topic
“(II.D.3) Conduct follow-up and report on management's response to internal audit
recommendations (P)”].
Which of the following are the four principles that comprise the essential
elements of the IIA Code of Ethics?
A. Integrity, Trust, Objectivity, and Accountability.
B. Integrity, Objectivity, Trust, and Competency.
C. Integrity, Objectivity, Confidentiality, and Competency.
D. Integrity, Objectivity, Confidentiality, and Accountability.
A new auditor determines that the audit program will require his use of advanced
statistical methods. Given that he has not been trained in these methods, he opts
to forward this work to a more experienced senior auditor. This decision
demonstrates which of the following IIA Code of Ethics attributes?
A. Objectivity.
B. Integrity.
C. Competency.
D. Confidentiality.
IIA Certifications — 11 — Item Writer’s Guide
Figure 6: Successful Proficiency Level Item
Whether you’re writing an item at the Awareness or Proficiency level of difficulty, it’s
important to remember that the average IIA certification candidate has four years of
college-level education and two years of professional experience. Additionally, IIA
exams are offered in 18 languages in more than 100 countries around the world.
Therefore, when writing an item, you should consider:
1. The extent to which a candidate is likely to have experienced (or should have
studied) the topic being tested.
2. How well a candidate needs to know the topic to answer the item correctly.
Use good judgment to combine these two factors and create items at the specified level
of difficulty. Your item should not be obvious or easy to answer if the student is poorly
prepared. A poorly prepared candidate may have memorized basic terminology but will
be challenged to apply that level of understanding to the more complex and diverse
Proficiency Level items on the exam. Likewise, your item must not require such a high
level of technical knowledge and expertise that the average candidate would not have
the specialized knowledge and experience to answer it correctly.
See the Appendix for additional examples of Awareness and Proficiency Level items.
IIA Certifications — 12 — Item Writer’s Guide
Chapter 3: How to Write an Item
10 Steps for Writing an Item
1. SELECT TOPIC – When you receive the monthly call-for-items email, note the specific
exam and topic areas for which items are being requested. The topic you select will
determine whether you will be writing an Awareness or Proficiency question.
2. CONSULT REFERENCE MAP – Use the appropriate Reference Map to identify the
approved references and relevant pages that pertain to the topic you selected.
3. REVIEW REFERENCES – Read the reference passages you selected. Ensure you have a
good understanding of the topic and how the reference pertains to it.
4. FORMULATE IDEA – Next, reflect on real-life experiences to formulate an idea for
your item.
5. WRITE STEM & KEY – Write a concise stem and correct response (key) that would
effectively test candidates on the single topic area you selected.
6. WRITE DISTRACTORS – Draw upon personal experiences to create strong distractors
that would appear reasonable to a candidate who does not have a complete
command of the concept being tested. A well-written distractor may incorporate
common mistakes, inappropriate actions, or misconceptions regarding the topic.
7. WRITE RATIONALE – Explain why each option is correct or incorrect, citing specific
reference passages and page numbers when applicable. Write a separate and
complete rationale for each of the four options.
8. PAUSE – Walk away from your item. When you reread your item at a later time, you
likely will have gained a fresh perspective, perhaps new ideas. You will be able to
look at your item objectively and identify opportunities for improvement.
9. CHECK SPELLING & GRAMMAR – Some writers compose their items in Microsoft
Word and take advantage of the software’s spelling and grammar check prior to
transferring (copying and pasting) their items to the item writing template.
10. REVIEW CHECKLIST – Use the following Item Review Checklist to check for
completeness and quality prior to submitting your item.
IIA Certifications — 13 — Item Writer’s Guide
Item Review Checklist
1. All relevant sections of the item writing template are complete.
2. The item addresses the topic selected from the exam syllabus.
3. The item assesses a key principle or concept, not a trivial fact.
4. The item tests a candidate’s knowledge on a topic and does not trick the candidate.
5. The item is appropriately Awareness Level or Proficiency Level.
6. The Awareness Level item avoids simple definitions or material copied straight from
reference books.
7. The Proficiency Level item requires the prepared candidate to apply judgment,
experience, and knowledge to answer the item correctly.
8. The difficulty level is appropriate for a candidate with a college-level education and
two years of professional experience.
9. The item can be translated and applied globally (avoids slang, idioms, and regional or
culturally-specific information).
10. The stem is clear and concise with no superfluous information.
11. The stem is phrased positively, as much as possible (avoids terms such as least, not,
false).
12. The item is free from hints such as exclusive terms (all, only, never, always) or
repetitive terms that appear in both the stem and the key.
13. All options are similar in length and format.
14. All options are aligned with the topic contained in the stem.
15. There is only one correct option (the key).
16. All distractors are plausible, but definitely incorrect.
17. The item does not contain any weak distractors that a candidate could dismiss easily.
18. The rationale articulates separately and clearly why the key is correct and why each
distractor is incorrect, and specific reference passages are cited when applicable.
19. The cited reference(s) support the rationale and choice of the key response.
20. Grammar, punctuation, and spelling are accurate.
IIA Certifications — 14 — Item Writer’s Guide
Chapter 4: 10 Tips for Success
1. Write on a single exam syllabus topic. The following item was written to test candidates on a specific topic from the CIA
Part 2 exam syllabus: “(I.A.6) Communicate internal audit key performance
indicators to senior management and the board on a regular basis (P).”
Figure 7: Focused on Exam Syllabus Topic
By contrast, the next item fails to align with the exam syllabus topic selected by the
writer: CIA Part 1 Exam, “(II.B) Management control techniques (A).”
Figure 8: Fails to Align With Exam Syllabus Topic
IIA Certifications — 15 — Item Writer’s Guide
In all other respects, the previous item is a quality item. However, it would be more appropriate for the CIA Part 1 Exam, “(III.B) Data Analysis & Interpretation (P).”
2. Use approved references.
Use the appropriate Reference Map to identify the approved references for each
topic on the exam syllabus. For example, as shown below, when writing on the
CIA Part 1 Exam topic “(I.C.3) Determine if the required knowledge, skills, and
competencies are available (P)” writers may use any of the three references
listed on the CIA Part One Reference Map: the IPPF, Internal Auditing: Assurance
and Consulting Services, or Sawyer’s Guide for Internal Auditors.
Domain Description IPPF Practice Guides
Textbook (Internal Auditing: Assurance and Advisory Services)
Sawyer’s Guide for Internal Auditors
I.C.3 Determine if the required knowledge, skills, and competencies are available (P)
IPPF (Stds & PAs)
Chapter 9: Managing the Internal Audit Function
V1-Chapter 4: Audit Process
Figure 9: Excerpt From the CIA Part One Reference Map
Be careful when drawing conclusions or making assumptions based on the
reference material. If a textbook states, “Skimming is a common type of fraud,”
don’t interpret that to mean, “Skimming is the most common type of fraud.”
Likewise, don’t assume that lists are all-inclusive. For example, if a reference
book lists skills that auditors should possess, don’t assume that because a
particular skill isn’t included on that list, it must not be a valuable skill for an
auditor to possess.
3. Focus on a key principle or concept, not a trivial detail. In the first example below, the item focuses on a trivial fact about Standard 1100.
As currently written, the item would only serve to test candidates on the names
of individual standards, rather than the concepts behind them.
IIA Certifications — 16 — Item Writer’s Guide
Figure 10: Focuses on a Trivial Detail
The following Awareness Level item is better, as it tests the candidate on the
broader concept of maintaining organizational independence. (It would be better
still if all options were similar in length.)
Figure 11: Focuses on Key Concept
The IPPF includes standards on which of the following?
A. Independence and Objectivity.
B. Competency.
C. Confidentiality.
D. Integrity.
Rationale A – Correct. Standard 1000 is named “Independence and Objectivity.”
B – Incorrect. Competency is not a standard, but part of the Code of Ethics.
C – Incorrect. Confidentiality is not a standard, but part of the Code of Ethics.
D – Incorrect. Integrity is not a standard, but part of the Code of Ethics.
Which of the following statements describes the primary reason the chief
audit executive should report to the board?
A. The board has the final authority to approve expenses.
B. The board’s organizationwide perspective makes it well positioned to
determine where internal audit activity resources should be deployed.
C. The board is well positioned to protect the auditor’s freedom to carry out
her responsibilities in an unbiased manner.
D. The board audit committee typically has the most knowledge about the
organization’s risks.
Rationale A – Incorrect. Approval of expenses is not the primary reason for this reporting relationship.
B – Incorrect. The CAE is responsible for determining where internal audit activity (IAA)
resources should be deployed (per Standard 2030- Resource Management).
C – Correct. The CAE must report to a high enough level in the organization to allow the IAA to
fulfill its responsibilities (per Standards 1100 and 1110).
D – Incorrect. The AC typically doesn’t have the most knowledge about the organization’s risks.
IIA Certifications — 17 — Item Writer’s Guide
4. Write for a global audience. Keep in mind that your successful items will be translated into 18 languages.
Avoid idioms, slang terms, and culturally specific information. Likewise, avoid
items that are specific to a country or region, as in the following example.
Figure 12: U.S.-specific
5. Write a clear, concise stem. Stems should include only the information needed to arrive at the correct
response. Avoid long sentences, complex scenarios, and irrelevant details. Again,
the goal is not to trick exam candidates. The subject being tested should be
readily apparent. Additionally, the stem should avoid “teaching,” or providing
information that the candidate should already know.
The following example includes details that aren’t necessary for this particular
item, as its purpose is to test a candidate’s understanding of how reporting to the
Which of the following risk management frameworks is extensively used
within U.S. federal agencies?
A. NIST SP 800-37.
B. CoCo.
C. Turnbull.
D. King II.
Rationale A – Correct. The National Institute of Standards and Technology in the United States
developed this framework, which is used extensively in U.S. federal agencies. (Sawyer’s 6th
edition, Vol. 1, p 56)
B – Incorrect. CoCo is the Canadian Institute of Chartered Accountants’ “Criteria of Control”
report. (Sawyer’s 6th edition, Vol. 1, p 40)
C – Incorrect. The Turnbull Report covers best practice on internal control for UK listed
companies.
D – Incorrect. King II is a corporate governance report released by the Institute of Directors in
Southern Africa.
IIA Certifications — 18 — Item Writer’s Guide
board protects the internal audit activity’s independence and objectivity. (Figure
11 above shows how the stem for this item can be simplified.)
Figure 13: Unnecessary Details in Stem
The next two examples further illustrate the concept of teaching and how a stem
can be rewritten for conciseness and to avoid teaching.
Figure 14: Teaching in the Stem
Figure 15: Concise Stem
6. Avoid hints. The stem and options should be free from signals such as grammar, a noticeable
difference in style and language, or repetitive terminology that could
inadvertently reveal the key. Avoid using absolutes (such as always, never, only,
or all) in distractors, as test-wise candidates know statements with absolutes are
seldom true. (See Figure 23, option D.)
A chief audit executive (CAE) was recently hired at a chemical company, and
the board has asked her to develop a new internal audit activity (IAA) in the
organization. She gets to work creating a charter for the new IAA. The
charter outlines reporting responsibilities for the IAA and includes a clause
indicating that the CAE will report to the board. Which of the following
statements justifies the inclusion of this clause?
According to IIA guidance, the chief audit executive must ensure that the
purpose, authority, and responsibility of the internal audit activity is reflected
in the audit charter. Which of the following would be considered an
appropriate example of this responsibility?
According to IIA guidance, which of the following is a responsibility of the
internal audit activity that should be included in the audit charter?
IIA Certifications — 19 — Item Writer’s Guide
In the following example, using the term groups in the stem inadvertently reveals
the key (makes the item “keyable”), as the board is the only option that qualifies
as a group.
Figure 16: Cueing Reveals the Key
One way to avoid hints is to ensure that options are parallel in grammar,
sentence structure, and length. In the following example, option C is longer and
structurally different than the distractors, making the key obvious.
Figure 17: Key Appears Different Than Distractors
7. Write one clearly correct option. Each item should include one clearly correct option (the key) and three clearly
incorrect options (distractors). Exercise care when writing stems that include
terms such as best, most, least, or typically. These terms allow you to create
challenging Proficiency Level items, but they can also introduce subjectivity. If
Which of the following groups is responsible for approving the internal audit
charter?
A. The board.
B. The CEO.
C. The chief financial officer.
D. The chief audit executive.
According to IIA guidance, which of the following describes the primary
reason the chief audit executive should report to the board?
A. The board can approve expenses.
B. The board can determine where to deploy internal audit resources.
C. When the internal audit activity reports to a high level in the organization,
audit independence is protected.
D. The board is most knowledgeable about risk.
IIA Certifications — 20 — Item Writer’s Guide
you use one of these terms, your rationale must explain why the distractors are
clearly wrong or inferior to the correct answer.
Avoid creating distractors that are incorrect simply because of a subtle
technicality or hair-splitting. Remember, the goal of item writing is not to trick
exam candidates, but to test their knowledge of the subject material.
In the following example, options A and C are clearly incorrect. Option B is the
key. However, option D is also correct. The author’s attempt to explain why
option D is incorrect (in the rationale) is merely an unsubstantiated personal
judgment.
Figure 18: Lacks One Clearly Correct Option
Although the example below uses the term most, it is successful because the
rationale is able to justify the key by explaining why options A and C are
unquestionably less efficient and effective than option D.
Which of the following is the most important reason for the chief audit
executive to ensure that the internal audit activity is well resourced?
A. To ensure there is some protection from the impacts of outsourcing.
B. To demonstrate sufficient capability to meet the audit plan requirements.
C. To establish credibility with the audit committee and management.
D. To ensure that the internal audit activity adds value to the organization.
Rationale A – Incorrect. Seeking to avoid the negative impacts from outsourcing should not be the CAE’s
primary concern and therefore is not the most important reason to ensure that the internal
audit activity is well resourced.
B – Correct. Standard 2030 requires that resources are sufficient to achieve the approved plan.
C – Incorrect. Credibility is not established through resourcing, but rather the performance of
the internal audit activity overall.
D – Incorrect. Standard 2000 states that the CAE must effectively manage the internal audit
activity to ensure that it adds value to the organization. However, this is a broad goal, so I
don’t think it is as important as the more specific Standard 2030, which details the CAE’s
responsibilities to ensure adequate resources.
IIA Certifications — 21 — Item Writer’s Guide
Figure 19: Contains One Clearly Correct Option
8. Write relevant, plausible distractors. It’s important to create distractors that a reasonable person — but someone who
isn’t knowledgeable about the topic — might select. This may be the most
difficult aspect of item writing, yet it is critical. Even one weak distractor is
sufficient to bias the item. Partially correct information, common misinformation,
and logical misinterpretations make good distractors. It may help to start with
two or three correct answers and consider how you can alter them to make them
incorrect.
Avoid writing distractors that group the options into two categories, which would
allow the candidate to dismiss quickly two of the options. In the following item,
for example, a candidate who knows the answer is yes can immediately dismiss
options C and D.
Figure 20: Distractors Fall Into Two Categories
Options A. Yes, because the board approved the charter. B. Yes, because management approved the charter. C. No, because the board does not need to approve the charter. D. No, because management does not need to approve the charter.
IIA Certifications — 22 — Item Writer’s Guide
Below are two examples of well written, plausible distractors.
Figure 21: Plausible Distractors
Figure 22: Well-balanced Distractors
IIA Certifications — 23 — Item Writer’s Guide
9. Use positive language. Stems should include positive terms (e.g., true, effective, and appropriate) as
opposed to negative terms (e.g., not, false, and least). Positive items are more
difficult to write, as they require the writer to create three untrue, but plausible
options. The following is an example of a negative item. Additionally, this item
contains cueing. The false statement includes the word only, as test-wise
examinees would suspect.
Figure 23: Negative Stem
10. Write a well-supported rationale.
The rationale is critical to justify the validity of your item and the option you
selected as the key. It should include a unique explanation for each option and
even distinct reference titles, quotes, and page numbers when applicable. If your
item requires mathematical calculations, show how the solution is calculated.
Think of the rationale as your opportunity to explain why your distractors are
plausible and your key is undoubtedly the only correct option. Explaining why an
option is wrong is as important as explaining why an option is correct. For
Proficiency Level items, avoid simply quoting the reference materials. If you
Which of the following statements is false regarding the IIA Code of
Conduct?
A. It requires internal auditors to uphold the principles of integrity and
objectivity.
B. It includes rules of conduct regarding internal audit competency.
C. It aims to promote an ethical culture in the profession of internal auditing.
D. It applies only to individuals who perform internal audit services.
Rationale A – Incorrect. This is true. The Code of Ethics includes the following principles: integrity,
objectivity, confidentiality, and competency.
B – Incorrect. This is true. The Code of Conduct includes rules of conduct regarding integrity,
objectivity, confidentiality, and competency (IPPF 2013, pp6-7).
C – Incorrect. This is true (IPPF 2013, p4).
D – Correct. This is false. The Code of Ethics applies to both entities and individuals that
perform internal audit services (IPPF 2013, p5).
IIA Certifications — 24 — Item Writer’s Guide
include a quote, also explain how the passage can be applied to your particular
item and how it justifies the correctness or incorrectness of your option(s).
Writing the rationale is the step where you are most likely to discover problems
with your item such as multiple correct options, an item that doesn’t align with
the selected topic area, or references that don’t fully support the rationale.
In the first example below, the author failed to explain why options A, B, and C
are incorrect. In the second example, the rationale demonstrates how each
option is directly related to the topic of objectivity and clearly explains why each
option is either correct or incorrect.
Figure 24: Inadequate Rationale
Figure 25: Robust Rationale
Rationale A, B, C – Incorrect. These are all true statements.
D – Correct. This statement is false. The Code of Ethics applies to both entities and
individuals that perform internal audit services (IPPF 2013, p5).
IIA Certifications — 25 — Item Writer’s Guide
Chapter 5: Common Reasons Items Are Declined
Not Relevant The concept is not one that we wish to test – either because it
does not appear on the exam syllabus, or because it is not a
knowledge area that the candidate could be reasonably expected
to know in the context of this certification. (See Chapter 4, Tip #
1 for guidance on writing items that align with a single exam
syllabus topic.)
Keyable The item contains grammar problems, repetitive terminology, or
other hints that inadvertently reveal the key. (See Chapter 4, Tip
#6 for guidance on how to avoid hints.)
Not Global The item contains country-specific standards or legislation,
idioms, slang terms, or other culturally specific information not
applicable to a global audience. (See Chapter 4, Tip #4 for
guidance on writing for a global audience.)
Confusing The item contains insufficient or too much information, has
grammar or vocabulary issues, tests more than one topic, or is
otherwise unclear. (See Chapter 4, Tip #5 for guidance on writing
a clear, concise stem.)
Too Difficult Although the item topic is aligned with the exam syllabus, the
item includes concepts that are not common practice or are too
advanced for the average candidate. (Click here for guidance on
achieving the desired level of difficulty.)
Too Basic The item is not sufficiently challenging for the topic area. Items
that fall into this category include those that are too definitional,
require mere memorization, test a trivial detail, or otherwise fail
to achieve the desired Awareness or Proficiency level. Often, the
correct answer is obvious. (See Chapter 4, Tip #3 for guidance on
assessing key principles and review Chapter 2 more information
on Awareness Level versus Proficiency Level items.)
Too Subjective The item is biased, vague, or requires an unreasonable amount of
judgment from the candidate to select the correct answer. The
item may include more than one correct answer. (See Chapter 4,
IIA Certifications — 26 — Item Writer’s Guide
Tip #7 for guidance on writing one clearly correct option and
three clearly incorrect distractors.)
Weak Distractors One or more distractors lack quality, plausibility, or
reasonableness and can be dismissed easily. (See Chapter 4, Tip
#8 for guidance on how to write relevant, plausible distractors.)
Inadequate Reference The reference title or page numbers cited do not support the
item, or the number of pages cited is too large (e.g., pp 20-28).
(See Chapter 4, Tip #2 for guidance on avoiding the common
error of making assumptions or drawing conclusions
inappropriately from the reference material.)
Inadequate Rationale The rationale fails to justify the validity of the item, does not
include separate concrete explanations for why each option is
either correct or incorrect, or is not supported by the reference
cited. (See Chapter 4, Tip #10 for guidance on writing a well-
supported rationale.)
IIA Certifications — 27 — Item Writer’s Guide
Chapter 6: Writer Support Services
Social Networking
As a participant in The IIA’s Exam Writing Program, you are invited to join our exclusive
Exam Writers Group on LinkedIn. This invitation-only group offers a private forum for
connecting with IIA item reviewers and other item writers, enabling you to ask
questions, share writing tips, and seek advice. When you were accepted into the Item
Writing Program, you should have received an invitation with a link to this “hidden”
group. If you need assistance or have any questions, please contact the IIA Certification
Department at [email protected].
Collaborative Writing
Test Development Teams (TDTs) consist of auditors who meet to develop items in a
collaborative environment led by a trained facilitator. TDTs offer an opportunity for peer
review of items as they are being developed. The approach allows writers to network
while contributing to the profession and producing high quality items. If you’re
interested in developing a TDT in your area, please contact the IIA Certification
Department at [email protected].
Item Writing Workshops
The IIA occasionally offers Item Writing Workshops, allowing writers in a geographical
area to collaborate by participating in a one- or two-day workshop led by an IIA item
reviewer. Item writers will be notified of workshop opportunities available in their area.
Online Peer Review Workshops
The IIA offers quarterly item writing and peer review workshops in a virtual setting,
allowing item writers from a variety of geographical areas to participate, learn from the
item reviewer, ask questions, and share best practices. Item writers will be notified via
email of upcoming virtual workshop opportunities. These workshops are not mandatory
but are highly recommended, especially for new writers.
IIA Certifications — 28 — Item Writer’s Guide
Video Tutorials
Prerecorded training videos are available online to help item writers fine-tune their
writing skills by learning best practices and identifying common pitfalls to avoid. The
following tutorials can be found by visiting the Item Writers Only Webpage:
Item Writing – The Basics
How to use the Item Writers Microsoft Excel Template
10 Tips for Better Item Writing
Helpful Links
Item Writers Only Webpage
Glossary of internal audit-related terms
Approved CIA references
Approved CRMA references
Information on redeeming points earned for reference materials
Video tutorials
CIA Exam Syllabus
CRMA Exam Syllabus
CCSA Exam Syllabus
CGAP Exam Syllabus
CFSA Exam Syllabus
Certifications Web Pages
Start a Test Development Team (TDT)
*Additional reference maps for the CGAP, CFSA, and CCSA exams will be available soon.
IIA Certifications — 29 — Item Writer’s Guide
Appendix: Item Examples
On the following pages, you’ll find six Awareness Level examples, 10 Proficiency Level
examples, and a listing of the successful items included earlier in this guide.
Awareness Level Examples
Figure A.1: Awareness Level
Figure A.2: Awareness Level
IIA Certifications — 30 — Item Writer’s Guide
Figure A.3: Awareness Level
Figure A.4: Awareness Level
IIA Certifications — 31 — Item Writer’s Guide
Figure A.5: Awareness Level
Figure A.6: Awareness Level
IIA Certifications — 32 — Item Writer’s Guide
Proficiency Level Examples
Figure A.7: Proficiency Level
Figure A.8: Proficiency Level
IIA Certifications — 33 — Item Writer’s Guide
Figure A.9: Proficiency Level
Figure A.10: Proficiency Level
IIA Certifications — 34 — Item Writer’s Guide
Figure A.11: Proficiency Level
Figure A.12: Proficiency Level
IIA Certifications — 35 — Item Writer’s Guide
Figure A.13: Proficiency Level
Figure A.14: Proficiency Level
IIA Certifications — 36 — Item Writer’s Guide
Figure A.15: Proficiency Level
Figure A.16: Proficiency Level
IIA Certifications — 37 — Item Writer’s Guide
Previous Examples of Successful Items
Figure 1: Single Response
Figure 5: Appropriate Awareness Level Item
Figure 6: Successful Proficiency Level Item
Figure 7: Focused on Exam Syllabus Topic
Figure 11: Focuses on Key Concept
Figure 19: Contains One Clearly Correct Option
Figure 21: Plausible Distractors
Figure 22: Well-balanced Distractors
Figure 25: Robust Rationale