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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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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

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

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

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