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

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Sep 30, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Sep 30, 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

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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