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IIA IIA-CIA-Part3 : Internal Audit Function

Exam Code: IIA-CIA-Part3

Exam Name: Internal Audit Function

Updated: Sep 12, 2026

Q & A: 793 Questions and Answers

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

Understanding IIA CIA Part 3 Exam Topics

  • Business acumen (35%)
  • Information security (25%)
  • Financial management (20%)
  • Information technology (20%)

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Financial Management10%- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Working capital management
  • 3. Capital structure and financing
  • 4. Foreign currency
- Examine the risk and control implications of financial statement analysis
  • 1. Trend analysis
  • 2. Ratio analysis
  • 3. Common-size analysis
Information Technology20%- Recognize data governance and data management concepts
- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data analysis techniques
  • 3. Data extraction
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Business continuity and disaster recovery
  • 2. Networking
  • 3. Databases
  • 4. Operating systems
  • 5. Cloud computing
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Explain the purpose and use of common information security and technology controls
  • 1. Multi-factor authentication
  • 2. Antivirus
  • 3. Digital signatures
  • 4. Biometrics
  • 5. IT general controls
  • 6. Firewalls
  • 7. Encryption
  • 8. Passwords
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Phishing
  • 2. Malware
  • 3. Social engineering
  • 4. Ransomware
Common Business Processes45%- Identify risk and control implications of project management
  • 1. Project plan and scope
  • 2. Project risk management
  • 3. Change management in projects
  • 4. Time/team/resources/cost management
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Inventory management
  • 3. Quality control
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Formality
  • 3. Fixed-price and cost-reimbursable contracts
  • 4. Unilateral and bilateral contracts
- Describe business processes and their risk and control implications
  • 1. Procurement
  • 2. Management of outsourced processes
  • 3. Human resources
  • 4. Logistics
  • 5. Sales and marketing
  • 6. Product development
- Examine financial management concepts and their risk and control implications
  • 1. Capital budgeting and investment
  • 2. Working capital management
  • 3. Financial analysis and decision-making
  • 4. Financial accounting and reporting
  • 5. Managerial accounting
  • 6. Cost accounting
Organizational Strategic Planning and Management25%- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Benchmarking
  • 3. Key performance indicators (KPIs)
- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Control environment
  • 2. Alignment to the organization's mission and values
  • 3. Risk appetite definition
  • 4. Objective setting
  • 5. Business context analysis
  • 6. Alternative strategies evaluation
- Examine organizational behavior and management principles
  • 1. Motivation theories
  • 2. Leadership styles
  • 3. Conflict resolution
  • 4. Team dynamics
  • 5. Change management
- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Building organizational commitment
  • 3. Mentoring
  • 4. Guiding people
  • 5. Coaching
  • 6. Demonstrating entrepreneurial ability

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