IIA Internal Audit Function : IIA-CIA-Part3

  • Exam Code: IIA
  • Exam Name: Internal Audit Function
  • Updated: Jul 27, 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: Organizational Strategic Planning and Management25%- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Coaching
  • 3. Mentoring
  • 4. Demonstrating entrepreneurial ability
  • 5. Building organizational commitment
  • 6. Guiding people
- 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. Leadership styles
  • 2. Motivation theories
  • 3. Conflict resolution
  • 4. Change management
  • 5. Team dynamics
- Identify the risk and control implications of different organizational structures
  • 1. Flat versus traditional
  • 2. Matrix structures
  • 3. Centralized versus decentralized
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Alignment to the organization's mission and values
  • 2. Control environment
  • 3. Objective setting
  • 4. Alternative strategies evaluation
  • 5. Risk appetite definition
  • 6. Business context analysis
Topic 2: Information Technology20%- 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. IT general controls
  • 2. Encryption
  • 3. Passwords
  • 4. Multi-factor authentication
  • 5. Digital signatures
  • 6. Antivirus
  • 7. Biometrics
  • 8. Firewalls
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Malware
  • 2. Ransomware
  • 3. Phishing
  • 4. Social engineering
- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data analysis techniques
  • 3. Data extraction
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Business continuity and disaster recovery
  • 3. Cloud computing
  • 4. Databases
  • 5. Networking
- Recognize data governance and data management concepts
Topic 3: Financial Management10%- Identify risk and control implications of financial management
  • 1. Working capital management
  • 2. Foreign currency
  • 3. Financial instruments
  • 4. Capital structure and financing
- Examine the risk and control implications of financial statement analysis
  • 1. Trend analysis
  • 2. Common-size analysis
  • 3. Ratio analysis
Topic 4: Common Business Processes45%- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Vendor management
  • 3. Inventory management
- Describe business processes and their risk and control implications
  • 1. Management of outsourced processes
  • 2. Logistics
  • 3. Human resources
  • 4. Procurement
  • 5. Sales and marketing
  • 6. Product development
- Recognize various forms and elements of contracts
  • 1. Unilateral and bilateral contracts
  • 2. Formality
  • 3. Fixed-price and cost-reimbursable contracts
  • 4. Consideration
- Identify risk and control implications of project management
  • 1. Project risk management
  • 2. Change management in projects
  • 3. Project plan and scope
  • 4. Time/team/resources/cost management
- Examine financial management concepts and their risk and control implications
  • 1. Financial analysis and decision-making
  • 2. Working capital management
  • 3. Capital budgeting and investment
  • 4. Financial accounting and reporting
  • 5. Cost accounting
  • 6. Managerial accounting

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