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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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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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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Acumen35%- Governance, Risk, and Control
  • 1. Ethics and compliance
  • 2. Corporate governance frameworks
  • 3. Control frameworks and design
  • 4. Risk management methodologies
- Organizational Structure and Business Processes
  • 1. Core business processes and risks
  • 2. Outsourcing and third-party management
  • 3. Project management principles
  • 4. Structure types and risk implications
- Organizational Objectives, Behavior, and Performance
  • 1. Strategic planning and alignment
  • 2. Organizational behavior and leadership
  • 3. Management and leadership effectiveness
  • 4. Performance measurement and management
Topic 2: Financial Management20%- Financial Management and Capital Budgeting
  • 1. Tax and regulatory considerations
  • 2. Capital structure and financing
  • 3. Working capital management
  • 4. Capital budgeting techniques (NPV, IRR)
- Financial Accounting and Reporting
  • 1. Accounting principles and standards
  • 2. Basic financial statements and elements
  • 3. Financial statement analysis
- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Cost concepts and allocation
  • 3. Budgeting and variance analysis
Topic 3: Information Technology20%- IT Governance and Strategy
  • 1. IT investment and portfolio management
  • 2. IT governance frameworks (COBIT, ITIL)
  • 3. IT alignment with business goals
- IT Infrastructure and Applications
  • 1. Hardware, software, and networks
  • 2. Application development and controls
  • 3. Cloud computing and virtualization
  • 4. Database and data management
- Emerging Technologies and Data Analytics
  • 1. Data analytics concepts and tools
  • 2. Continuous auditing and monitoring
  • 3. AI, RPA, blockchain, IoT
Topic 4: Information Security25%- Security Incidents and Continuity
  • 1. Disaster recovery
  • 2. Incident response and management
  • 3. Business continuity planning
- Information Security Principles
  • 1. Security frameworks and standards
  • 2. Confidentiality, integrity, availability
  • 3. Security governance and policies
- Security Risks and Controls
  • 1. Access control and identity management
  • 2. Data protection and privacy
  • 3. Network and infrastructure security
  • 4. Threats, vulnerabilities, and attacks

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