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

Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing
Updated: Sep 03, 2026
Q&As: 487 Questions and Answers

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

Topic	Details
Topic 1	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
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	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 5	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 6	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 7	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 8	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 9	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks

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

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