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

  • Exam Code: IIA-CIA-Part3-CN
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
  • Updated: Aug 30, 2026
  • Q & A: 793 Questions and Answers

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

What Do You Know About The Need For IIA CIA Part 3 Exam

The IIA CIA Exam has been created for the professionals who are willing to get the Certified Internal Auditor certificate. It is a detailed exam that has three parts and includes questions of different formats. Each part of the exam is aimed at finding out whether the applicants have mastered specific sets of knowledge, skills, and abilities in a particular domain. With the help of this certification, you can get a better job position and increase your salary.

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

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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.

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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