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Updated: Jul 30, 2026

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IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:IIA (The Institute of Internal Auditors)
Exam Name:Internal Audit Function
Exam Number:IIA-CIA-Part3
Exam Format:Multiple Choice Questions
Real Exam Qty:100
Available Languages:English, Spanish, French, German, Russian, Turkish, Japanese, Korean, Portuguese, Simplified Chinese, Traditional Chinese, Polish, Thai, Arabic, Indonesian
Related Certifications:Certified Internal Auditor (CIA)
Certificate Validity Period:CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Exam Price:USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Passing Score:600 (scaled score out of 750)
Exam Duration:120 minutes
Sample Questions:IIA IIA-CIA-Part3 Sample Questions
Exam Way:Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

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The IIA CIA Exam has been created for the professionals who are willing to get the Certified Internal Auditor certificate. It is a detailed exam that has three parts and includes questions of different formats. Each part of the exam is aimed at finding out whether the applicants have mastered specific sets of knowledge, skills, and abilities in a particular domain. With the help of this certification, you can get a better job position and increase your salary.

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

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