IIA IIA-CIA-Part3 中文 valid study dumps : Internal Audit Function (IIA-CIA-Part3中文版)

  • Exam Code: IIA-CIA-Part3-CN
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
  • Updated: Aug 14, 2026
  • Q&As: 793 Questions and Answers

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

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