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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA CIA Part 2 Exam Reference

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.

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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