IIA IIA-CIA-Part3 : Internal Audit Function

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function
  • Updated: Aug 06, 2026
  • Q & A: 793 Questions and Answers

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Understanding IIA CIA Part 3 Exam Topics

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

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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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The IIA CIA Part 3 course is designed to help you pass the Part 3 exam in just two days. The course focuses on all the major topics that you need to be familiar with in order to pass the test.

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

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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