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

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Understanding IIA CIA Part 3 Exam Topics

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

Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Time Duration: 120 minutes

  • Languages: English

IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

IIA Internal Audit Function (IIA-CIA-Part3中文版) Sample Questions:

在生產巧克力的組織中,領導團隊決定該組織將為其牛奶巧克力開設牛奶生產設施。該組織選擇了下列哪些策略?

  • A. 差異化
  • B. 焦點
  • C. 垂直整合。
  • D. 不相關的多角化。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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一位內部稽核師完成了一項關於該組織業務連續性的鑑證業務的實地工作。最重要的發現是,業務需求留給了IT部門來決定和實施。結果,一些關鍵系統在中斷後的恢復時間過長,而非關鍵系統的恢復時間卻被不必要地優先考慮,並造成了巨大的成本。下列哪一項建議最適合納入該業務報告?

  • A. IT 職能管理應確保業務連續性計畫更切合實際
  • B. 業務部門管理階層應檢討並修正復原目標
  • C. 確保未來的業務需求由業務部門的管理階層設定
  • D. 進行 IT 功能檢討並修正復原目標
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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品質保證與改善計畫 (QAIP) 的下列哪一項功能必須由獨立於內部稽核職能的人員執行?

  • A. 內部評估
  • B. 將 QAIP 結果傳達給董事會
  • C. 外部評估
  • D. 揭露不符合項
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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某组织已采用自带设备 (BYOD) 政策,员工可以通过智能设备访问组织数据。
以下哪项身份验证策略要求最为可取?

  • A. 需要输入密码,然后回复验证信息。
  • B. 需要至少八位数的密码或复杂的滑动图案。
  • C. 需要远程擦除功能和本地数据加密。
  • D. 需要虚拟专用网络(VPN)。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

內部稽核員正在審查軟體開發專案的關鍵階段。以下哪一項會;審計員最有可能用來衡量專案團隊與專案任務完成狀況相關的績效?

  • A. 掙值分析。
  • B. 趨勢分析
  • C. 品質審核
  • D. 平衡計分卡。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).

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