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.

Introduction of IIA CIA Part 3 Exam

The Certified Internal Auditor (CIA) is an advanced professional certification for internal auditors. It is a globally recognized certification and is based on the International Professional Practices Framework (IPPF) of the IIA. The CIA exam consists of three parts. Part 1 covers the foundations of internal auditing, Part 2 covers business knowledge for internal auditing, and Part 3 covers internal audit practices. This article discusses the topic matter covered in Part 3 of the CIA exam. It also provides a sample question and answer to help candidates better prepare for this exam. The IIA CIA part 3 exam dumps are also one of the most complete study guides available. You will learn all the required topics and get a full understanding of them.

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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

Languages: English
Time Duration: 120 minutes
Number of Questions: 100 questions
The passing score: 70%

IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Organizational Strategic Planning and Management	25%	- 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. Building organizational commitment 2. Demonstrating entrepreneurial ability 3. Mentoring 4. Providing constructive feedback 5. Coaching 6. Guiding people - Examine organizational behavior and management principles 1. Leadership styles 2. Change management 3. Motivation theories 4. Conflict resolution 5. Team dynamics - Identify the risk and control implications of different organizational structures 1. Centralized versus decentralized 2. Matrix structures 3. Flat versus traditional - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Business context analysis 2. Alignment to the organization's mission and values 3. Risk appetite definition 4. Objective setting 5. Alternative strategies evaluation 6. Control environment
Financial Management	10%	- Identify risk and control implications of financial management 1. Financial instruments 2. Foreign currency 3. Capital structure and financing 4. Working capital management - Examine the risk and control implications of financial statement analysis 1. Common-size analysis 2. Ratio analysis 3. Trend analysis
Information Technology	20%	- 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 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. Firewalls 3. Biometrics 4. Antivirus 5. Passwords 6. IT general controls 7. Encryption 8. Multi-factor authentication - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Social engineering 2. Malware 3. Phishing 4. Ransomware - Examine the role of data analytics in the audit process 1. Data extraction 2. Data analysis techniques 3. Continuous auditing - Recognize data governance and data management concepts
Common Business Processes	45%	- Examine financial management concepts and their risk and control implications 1. Managerial accounting 2. Cost accounting 3. Financial analysis and decision-making 4. Capital budgeting and investment 5. Financial accounting and reporting 6. Working capital management - Describe business processes and their risk and control implications 1. Human resources 2. Management of outsourced processes 3. Logistics 4. Sales and marketing 5. Product development 6. Procurement - Describe the risk and control implications of supply chain management 1. Inventory management 2. Vendor management 3. Quality control - Recognize various forms and elements of contracts 1. Consideration 2. Formality 3. Unilateral and bilateral contracts 4. Fixed-price and cost-reimbursable contracts - Identify risk and control implications of project management 1. Project risk management 2. Project plan and scope 3. Change management in projects 4. Time/team/resources/cost management