IIA IIA-CIA-Part3 中文 Q&A - in .pdf

  • IIA-CIA-Part3 中文 pdf
  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
  • Updated: Oct 05, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
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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.

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.

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

IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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