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

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IIA-CIA-Part3

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

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.

IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Information Technology20%- Emerging Technologies and Data Analytics
  • 1. Continuous auditing and monitoring
  • 2. Data analytics concepts and tools
  • 3. AI, RPA, blockchain, IoT
- IT Infrastructure and Applications
  • 1. Cloud computing and virtualization
  • 2. Application development and controls
  • 3. Hardware, software, and networks
  • 4. Database and data management
- IT Governance and Strategy
  • 1. IT alignment with business goals
  • 2. IT governance frameworks (COBIT, ITIL)
  • 3. IT investment and portfolio management
Financial Management20%- Managerial Accounting
  • 1. Cost concepts and allocation
  • 2. Budgeting and variance analysis
  • 3. Pricing and product decisions
- Financial Management and Capital Budgeting
  • 1. Capital structure and financing
  • 2. Working capital management
  • 3. Capital budgeting techniques (NPV, IRR)
  • 4. Tax and regulatory considerations
- Financial Accounting and Reporting
  • 1. Financial statement analysis
  • 2. Accounting principles and standards
  • 3. Basic financial statements and elements
Business Acumen35%- 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
- Organizational Structure and Business Processes
  • 1. Core business processes and risks
  • 2. Project management principles
  • 3. Structure types and risk implications
  • 4. Outsourcing and third-party management
- Governance, Risk, and Control
  • 1. Corporate governance frameworks
  • 2. Ethics and compliance
  • 3. Control frameworks and design
  • 4. Risk management methodologies
Information Security25%- Security Risks and Controls
  • 1. Data protection and privacy
  • 2. Access control and identity management
  • 3. Threats, vulnerabilities, and attacks
  • 4. Network and infrastructure security
- Information Security Principles
  • 1. Security frameworks and standards
  • 2. Confidentiality, integrity, availability
  • 3. Security governance and policies
- Security Incidents and Continuity
  • 1. Disaster recovery
  • 2. Business continuity planning
  • 3. Incident response and management

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