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

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IIA-CIA-Part3日本語

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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.

Understanding IIA CIA Part 3 Exam Topics

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

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

Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Number of Questions: 100 questions

  • Languages: English

  • The passing score: 70%

  • Time Duration: 120 minutes

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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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