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IIA-CIA-Part3 pdf
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Oct 02, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Oct 02, 2026
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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
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  • Q & A: 793 Questions and Answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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