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IIA-CIA-Part3 中文 pdf
  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
    • Updated: Sep 12, 2026
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  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
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IIA-CIA-Part3 中文 Testing Engine
  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
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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 IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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