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IIA-CIA-Part3 pdf
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 17, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
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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 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
  • Professional information: Designation, industry type, experience etc.
  • Personal information: Name, address, email ID and contact number
  • 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

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.

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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