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

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Understanding IIA CIA Part 3 Exam Topics

  • Business acumen (35%)
  • Financial management (20%)
  • Information security (25%)
  • Information technology (20%)

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

  • Number of Questions: 100 questions

  • Languages: English

  • The passing score: 70%

  • Time Duration: 120 minutes

IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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