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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Number of Questions: 100 questions

  • Time Duration: 120 minutes

  • The passing score: 70%

  • Languages: English

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

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Understanding IIA CIA Part 3 Exam Topics

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

What are the steps to follow for the registration of the IIA CIA Part 3 Exam

You must first register as an IIA member. Then you can register for the IIA CIA exam. You must provide the following information:

  • Payment information: Debit card/credit card / PayPal details
  • Exam details: Date, time and location of the exam center
  • Personal information: Name, address, email ID and contact number
  • Professional information: Designation, industry type, experience etc.

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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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