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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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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Languages: English

  • The passing score: 70%

  • Number of Questions: 100 questions

  • Time Duration: 120 minutes

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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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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.

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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