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IIA IIA-CIA-Part3 Exam : Internal Audit Function

IIA-CIA-Part3 actual test
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Sep 08, 2026
  • Q & A: 793 Questions and Answers
  • PDF Demo
  • PC Test Engine
  • Online Test Engine
  • Total Price: $59.99  

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

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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