IIA IIA-CIA-Part3 Valid Q&A - in .pdf

Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Updated: Aug 14, 2026
Q & A: 793 Questions and Answers
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Updated: Aug 14, 2026
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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Updated: Aug 14, 2026
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:

Section	Weight	Objectives
Financial Management	20%	- Managerial Accounting 1. Cost concepts and allocation 2. Budgeting and variance analysis 3. Pricing and product decisions - Financial Accounting and Reporting 1. Accounting principles and standards 2. Basic financial statements and elements 3. Financial statement analysis - Financial Management and Capital Budgeting 1. Tax and regulatory considerations 2. Working capital management 3. Capital structure and financing 4. Capital budgeting techniques (NPV, IRR)
Business Acumen	35%	- Organizational Objectives, Behavior, and Performance 1. Performance measurement and management 2. Strategic planning and alignment 3. Organizational behavior and leadership 4. Management and leadership effectiveness - Governance, Risk, and Control 1. Ethics and compliance 2. Control frameworks and design 3. Risk management methodologies 4. Corporate governance frameworks - Organizational Structure and Business Processes 1. Outsourcing and third-party management 2. Structure types and risk implications 3. Project management principles 4. Core business processes and risks
Information Security	25%	- Information Security Principles 1. Confidentiality, integrity, availability 2. Security governance and policies 3. Security frameworks and standards - Security Incidents and Continuity 1. Business continuity planning 2. Incident response and management 3. Disaster recovery - Security Risks and Controls 1. Network and infrastructure security 2. Threats, vulnerabilities, and attacks 3. Access control and identity management 4. Data protection and privacy
Information Technology	20%	- IT Governance and Strategy 1. IT governance frameworks (COBIT, ITIL) 2. IT alignment with business goals 3. IT investment and portfolio management - Emerging Technologies and Data Analytics 1. AI, RPA, blockchain, IoT 2. Continuous auditing and monitoring 3. Data analytics concepts and tools - IT Infrastructure and Applications 1. Database and data management 2. Cloud computing and virtualization 3. Application development and controls 4. Hardware, software, and networks

IIA IIA-CIA-Part3 Valid Q&A - in .pdf

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