IIA IIA-CIA-Part3 : Internal Audit Function

IIA-CIA-Part3 exam collection

Exam Code: IIA-CIA-Part3

Exam Name: Internal Audit Function

Updated: Aug 19, 2026

Q & A: 793 Questions and Answers

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Understanding IIA CIA Part 3 Exam Topics

  • Business acumen (35%)
  • Information technology (20%)
  • Information security (25%)
  • Financial management (20%)

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

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What is the exam cost of the IIA CIA Part 3 Exam

The IIA CIA Part 2 Exam fee of the member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is the USD 180.

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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