• Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Certification Provider: IIA
  • Corresponding Certification:Certified Internal
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IIA-CIA-Part3
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 12, 2026
  • No. of Questions: 793 Questions and Answers
  • Download Limit: Unlimited

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

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