IIA IIA-CIA-Part3-3P : CIA Exam Part Three: Business Knowledge for Internal Auditing

  • Exam Code: IIA-CIA-Part3-3P
  • Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
  • Updated: Oct 24, 2026     Q & A: 487 Questions and Answers

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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

TopicDetails
Topic 1
  • Examine the risk and control implications of common business processes
  • Appraise the risk and control implications of different organizational configuration structures
Topic 2
  • Differentiate the various forms of user authentication and authorization controls
  • Identify concepts and underlying principles of financial accounting
Topic 3
  • Explain disaster recovery planning site concepts
  • Recognize the purpose and applications of IT control frameworks
Topic 4
  • Describe capital budgeting, capital structure, basic taxation, and transfer pricing
  • Recognize the application of data analytics methods in internal auditing
Topic 5
  • Organizational Structure and Business Processes
  • Infrastructure and IT Control Frameworks
Topic 6
  • Explain the purpose and use of various information security controls
  • Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 7
  • ?Recognize advanced and emerging financial accounting concepts
  • Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 8
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 9
  • Explain general concepts of managerial accounting
  • Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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