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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3

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Updated: Oct 05, 2026

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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 Overview:

Certification Vendor:IIA (The Institute of Internal Auditors)
Exam Name:Internal Audit Function
Exam Number:IIA-CIA-Part3
Exam Duration:120 minutes
Passing Score:600 (scaled score out of 750)
Real Exam Qty:100
Available Languages:Simplified Chinese, Russian, Indonesian, Turkish, English, Portuguese, Polish, Japanese, Arabic, Korean, Thai, French, Spanish, German, Traditional Chinese
Certificate Validity Period:CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Related Certifications:Certified Internal Auditor (CIA)
Exam Format:Multiple Choice Questions
Exam Price:USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Sample Questions:IIA IIA-CIA-Part3 Sample Questions
Exam Way:Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

For more info visit:

IIA CIA Part 2 Exam Reference

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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