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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 12, 2026

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The IIA CIA Part 3 exam is the last of a series of exams you take to complete the Certified Internal Auditor (CIA) designation. This is a highly respected and recognized certification that is usually looked upon favorably in the job market, especially when combined with other certifications like the CPA or CISA.

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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日本語 Exam Syllabus Topics:

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

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