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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Understanding IIA CIA Part 3 Exam Topics

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

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

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  • Professional information: Designation, industry type, experience etc.
  • Exam details: Date, time and location of the exam center

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

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