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

Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Updated: Sep 14, 2026
Q & A: 487 Questions and Answers

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

Topic	Details
Topic 1	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 2	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 3	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 4	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 5	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 6	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 7	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 8	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 9	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 10	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 11	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 12	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)

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

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