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Understanding IIA CIA Part 3 Exam Topics

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

Things You Should Know about the IIA CIA Part 3 Exam

The IIA CIA Part 3 course is designed to help you pass the Part 3 exam in just two days. The course focuses on all the major topics that you need to be familiar with in order to pass the test.

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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.

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

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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