IIA IIA-CIA-Part3 Deutsch Q&A - in .pdf

  • IIA-CIA-Part3 Deutsch pdf
  • Exam Code: IIA-CIA-Part3 Deutsch
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Updated: Aug 14, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3 Deutsch
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Languages: English

  • Time Duration: 120 minutes

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