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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

Last Updated: Sep 12, 2026

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  • INDIA: INR 6,12,072

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

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Financial Management20%- Financial Management and Capital Budgeting
  • 1. Capital budgeting techniques (NPV, IRR)
  • 2. Working capital management
  • 3. Capital structure and financing
  • 4. Tax and regulatory considerations
- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Budgeting and variance analysis
  • 3. Cost concepts and allocation
- Financial Accounting and Reporting
  • 1. Basic financial statements and elements
  • 2. Accounting principles and standards
  • 3. Financial statement analysis
Topic 2: Information Technology20%- IT Infrastructure and Applications
  • 1. Hardware, software, and networks
  • 2. Database and data management
  • 3. Application development and controls
  • 4. Cloud computing and virtualization
- Emerging Technologies and Data Analytics
  • 1. Continuous auditing and monitoring
  • 2. Data analytics concepts and tools
  • 3. AI, RPA, blockchain, IoT
- IT Governance and Strategy
  • 1. IT alignment with business goals
  • 2. IT investment and portfolio management
  • 3. IT governance frameworks (COBIT, ITIL)
Topic 3: Business Acumen35%- Governance, Risk, and Control
  • 1. Control frameworks and design
  • 2. Risk management methodologies
  • 3. Ethics and compliance
  • 4. Corporate governance frameworks
- Organizational Structure and Business Processes
  • 1. Core business processes and risks
  • 2. Structure types and risk implications
  • 3. Outsourcing and third-party management
  • 4. Project management principles
- Organizational Objectives, Behavior, and Performance
  • 1. Management and leadership effectiveness
  • 2. Organizational behavior and leadership
  • 3. Strategic planning and alignment
  • 4. Performance measurement and management
Topic 4: Information Security25%- Security Incidents and Continuity
  • 1. Incident response and management
  • 2. Business continuity planning
  • 3. Disaster recovery
- Security Risks and Controls
  • 1. Access control and identity management
  • 2. Data protection and privacy
  • 3. Threats, vulnerabilities, and attacks
  • 4. Network and infrastructure security
- Information Security Principles
  • 1. Security frameworks and standards
  • 2. Security governance and policies
  • 3. Confidentiality, integrity, availability

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