Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Certification Provider: IIA
Corresponding Certification: Certified Internal
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Internal Audit Function: IIA-CIA-Part3 Exam

"Internal Audit Function", also known as IIA-CIA-Part3 exam, is a IIA Certification. With the complete collection of questions and answers, UpdateDumps has assembled to take you through 793 Q&As to your IIA-CIA-Part3 Exam preparation. In the IIA-CIA-Part3 exam resources, you will cover every field and category in Certified Internal Certification helping to ready you for your successful IIA Certification.

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  • Updated on: Sep 10, 2026
  • No. of Questions: 793 Questions & Answers

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  • INDIA: INR 6,12,072

  • UK: Pound 50,000

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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.

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

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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