IIA : IIA-CIA-Part3 中文 Questions & Answers

Last Updated: Sep 08, 2026

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

  • Languages: English

  • Time Duration: 120 minutes

  • Number of Questions: 100 questions

  • The passing score: 70%

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

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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