Internal Audit Function (IIA-CIA-Part3中文版): IIA-CIA-Part3 Exam

"Internal Audit Function (IIA-CIA-Part3中文版)", also known as IIA-CIA-Part3 exam, is a IIA Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 793 Q&As to your IIA-CIA-Part3 Exam preparation. In the IIA-CIA-Part3 exam resources, you will cover every field and category in Certified Internal Certification helping to ready you for your successful IIA Certification.

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Updated on: Sep 08, 2026
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Understanding IIA CIA Part 3 Exam Topics

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

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

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

Section	Weight	Objectives
Financial Management	10%	- Examine the risk and control implications of financial statement analysis 1. Common-size analysis 2. Trend analysis 3. Ratio analysis - Identify risk and control implications of financial management 1. Capital structure and financing 2. Financial instruments 3. Working capital management 4. Foreign currency
Information Technology	20%	- Recognize data governance and data management concepts - Explain the purpose and use of common information security and technology controls 1. Firewalls 2. Encryption 3. Biometrics 4. Antivirus 5. IT general controls 6. Multi-factor authentication 7. Passwords 8. Digital signatures - Identify risk and control implications related to IT infrastructure and systems 1. Business continuity and disaster recovery 2. Databases 3. Networking 4. Cloud computing 5. Operating systems - Recognize principles of data privacy and their potential impact on data security policies and practices - Examine the role of data analytics in the audit process 1. Data extraction 2. Data analysis techniques 3. Continuous auditing - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Phishing 2. Ransomware 3. Malware 4. Social engineering
Organizational Strategic Planning and Management	25%	- Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Key performance indicators (KPIs) 2. Benchmarking 3. Balanced scorecard - 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. Risk appetite definition 5. Objective setting 6. Business context analysis - Identify risk and control implications related to leadership and mentoring 1. Guiding people 2. Coaching 3. Demonstrating entrepreneurial ability 4. Building organizational commitment 5. Providing constructive feedback 6. Mentoring - Examine organizational behavior and management principles 1. Leadership styles 2. Conflict resolution 3. Team dynamics 4. Motivation theories 5. Change management - Identify the risk and control implications of different organizational structures 1. Centralized versus decentralized 2. Flat versus traditional 3. Matrix structures
Common Business Processes	45%	- Recognize various forms and elements of contracts 1. Consideration 2. Formality 3. Fixed-price and cost-reimbursable contracts 4. Unilateral and bilateral contracts - Identify risk and control implications of project management 1. Project plan and scope 2. Time/team/resources/cost management 3. Project risk management 4. Change management in projects - Describe business processes and their risk and control implications 1. Procurement 2. Management of outsourced processes 3. Logistics 4. Product development 5. Sales and marketing 6. Human resources - Describe the risk and control implications of supply chain management 1. Inventory management 2. Quality control 3. Vendor management - Examine financial management concepts and their risk and control implications 1. Managerial accounting 2. Financial analysis and decision-making 3. Capital budgeting and investment 4. Working capital management 5. Cost accounting 6. Financial accounting and reporting

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