IIA IIA-CIA-Part3-3P

Exam Code: IIA-CIA-Part3-3P

Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing

Updated: Oct 05, 2026

Q & A: 487 Questions and Answers

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About IIA IIA-CIA-Part3-3P Exam

IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 2	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 3	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 4	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 5	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 6	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 7	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 8	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 9	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 10	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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