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Understanding IIA CIA Part 3 Exam Topics

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

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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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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.

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

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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