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IIA-CIA-Part3日本語 pdf
  • Exam Code: IIA-CIA-Part3日本語
  • Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
  • Updated: Jul 29, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3日本語
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  • Exam Code: IIA-CIA-Part3日本語
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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Languages: English

  • Time Duration: 120 minutes

  • The passing score: 70%

  • Number of Questions: 100 questions

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

IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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