IIA IIA-CIA-Part3 : Internal Audit Function

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 09, 2026
  • Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Exam

Prerequisites of IIA CIA Part 3 Exam

IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.

IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

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

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Is The IIA CIA Part 3 Exam Worth It

The IIA CIA Part 3 exam is the last of a series of exams you take to complete the Certified Internal Auditor (CIA) designation. This is a highly respected and recognized certification that is usually looked upon favorably in the job market, especially when combined with other certifications like the CPA or CISA.

The purpose of this article is to discuss why you should consider getting the CIA certification if it's worth it for you, and what you need to do to get it. IIA CIA Part 3 exam dumps are a must-have to pass the exam, and we have them here for you to download and use.

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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