IIA IIA-CIA-Part3 : Internal Audit Function

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Jul 26, 2026
  • Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Exam

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The IIA CIA Exam has been created for the professionals who are willing to get the Certified Internal Auditor certificate. It is a detailed exam that has three parts and includes questions of different formats. Each part of the exam is aimed at finding out whether the applicants have mastered specific sets of knowledge, skills, and abilities in a particular domain. With the help of this certification, you can get a better job position and increase your salary.

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What is the exam cost of the IIA CIA Part 3 Exam

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.

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

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