IIA IIA-CIA-Part3 Q&A - in .pdf

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 14, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 14, 2026
  • Q & A: 793 Questions and Answers
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About IIA IIA-CIA-Part3 Exam

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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
Information Security25%- Security Incidents and Continuity
  • 1. Disaster recovery
  • 2. Incident response and management
  • 3. Business continuity planning
- Information Security Principles
  • 1. Confidentiality, integrity, availability
  • 2. Security governance and policies
  • 3. Security frameworks and standards
- Security Risks and Controls
  • 1. Threats, vulnerabilities, and attacks
  • 2. Data protection and privacy
  • 3. Access control and identity management
  • 4. Network and infrastructure security
Financial Management20%- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Cost concepts and allocation
  • 3. Budgeting and variance analysis
- Financial Management and Capital Budgeting
  • 1. Capital structure and financing
  • 2. Tax and regulatory considerations
  • 3. Capital budgeting techniques (NPV, IRR)
  • 4. Working capital management
- Financial Accounting and Reporting
  • 1. Financial statement analysis
  • 2. Accounting principles and standards
  • 3. Basic financial statements and elements
Information Technology20%- IT Infrastructure and Applications
  • 1. Database and data management
  • 2. Cloud computing and virtualization
  • 3. Hardware, software, and networks
  • 4. Application development and controls
- Emerging Technologies and Data Analytics
  • 1. AI, RPA, blockchain, IoT
  • 2. Continuous auditing and monitoring
  • 3. Data analytics concepts and tools
- IT Governance and Strategy
  • 1. IT alignment with business goals
  • 2. IT governance frameworks (COBIT, ITIL)
  • 3. IT investment and portfolio management
Business Acumen35%- Governance, Risk, and Control
  • 1. Risk management methodologies
  • 2. Control frameworks and design
  • 3. Ethics and compliance
  • 4. Corporate governance frameworks
- Organizational Structure and Business Processes
  • 1. Outsourcing and third-party management
  • 2. Structure types and risk implications
  • 3. Core business processes and risks
  • 4. Project management principles
- Organizational Objectives, Behavior, and Performance
  • 1. Strategic planning and alignment
  • 2. Management and leadership effectiveness
  • 3. Performance measurement and management
  • 4. Organizational behavior and leadership

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