IIA Internal Audit Function : IIA-CIA-Part3 exam

IIA IIA-CIA-Part3 Actual PDF
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 29, 2026
  • Q & A: 793 Questions and Answers
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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Languages: English

  • Time Duration: 120 minutes

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The IIA CIA Part 2 Exam fee of the member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is the USD 180.

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

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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