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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3日本語

Last Updated: Aug 22, 2026

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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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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • The passing score: 70%

  • Languages: English

  • Number of Questions: 100 questions

  • Time Duration: 120 minutes

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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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