IIA IIA-CIA-Part3日本語 : Internal Audit Function (IIA-CIA-Part3日本語版)

  • Exam Code: IIA-CIA-Part3日本語
  • Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
  • Updated: Sep 06, 2026
  • Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part3日本語 Exam

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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-Part3日本語 exam dumps

Understanding IIA CIA Part 3 Exam Topics

  • Business acumen (35%)
  • Information technology (20%)
  • Financial management (20%)
  • Information security (25%)

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

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

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