IIA IIA-CIA-Part3 Exam : Internal Audit Function

Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Updated: Aug 09, 2026
Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Exam

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What is the exam cost of the IIA CIA Part 3 Exam

The IIA CIA Part 2 Exam fee of the member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is the USD 180.

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

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Information Technology	20%	- IT Governance and Strategy 1. IT investment and portfolio management 2. IT alignment with business goals 3. IT governance frameworks (COBIT, ITIL) - IT Infrastructure and Applications 1. Application development and controls 2. Database and data management 3. Cloud computing and virtualization 4. Hardware, software, and networks - Emerging Technologies and Data Analytics 1. AI, RPA, blockchain, IoT 2. Data analytics concepts and tools 3. Continuous auditing and monitoring
Topic 2: Information Security	25%	- Security Incidents and Continuity 1. Disaster recovery 2. Incident response and management 3. Business continuity planning - Security Risks and Controls 1. Data protection and privacy 2. Network and infrastructure security 3. Threats, vulnerabilities, and attacks 4. Access control and identity management - Information Security Principles 1. Security governance and policies 2. Security frameworks and standards 3. Confidentiality, integrity, availability
Topic 3: Financial Management	20%	- Managerial Accounting 1. Cost concepts and allocation 2. Pricing and product decisions 3. Budgeting and variance analysis - Financial Management and Capital Budgeting 1. Capital structure and financing 2. Capital budgeting techniques (NPV, IRR) 3. Working capital management 4. Tax and regulatory considerations - Financial Accounting and Reporting 1. Accounting principles and standards 2. Basic financial statements and elements 3. Financial statement analysis
Topic 4: Business Acumen	35%	- Organizational Objectives, Behavior, and Performance 1. Management and leadership effectiveness 2. Organizational behavior and leadership 3. Performance measurement and management 4. Strategic planning and alignment - Organizational Structure and Business Processes 1. Structure types and risk implications 2. Core business processes and risks 3. Project management principles 4. Outsourcing and third-party management - Governance, Risk, and Control 1. Corporate governance frameworks 2. Ethics and compliance 3. Risk management methodologies 4. Control frameworks and design

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