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Updated: Aug 10, 2026

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The IIA CIA Exam has been created for the professionals who are willing to get the Certified Internal Auditor certificate. It is a detailed exam that has three parts and includes questions of different formats. Each part of the exam is aimed at finding out whether the applicants have mastered specific sets of knowledge, skills, and abilities in a particular domain. With the help of this certification, you can get a better job position and increase your salary.

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

IIA IIA-CIA-Part3 Deutsch Exam Overview:

Certification Vendor:IIA (The Institute of Internal Auditors)
Exam Name:Internal Audit Function
Exam Number:IIA-CIA-Part3
Exam Format:Multiple Choice Questions
Related Certifications:Certified Internal Auditor (CIA)
Exam Price:USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Real Exam Qty:100
Passing Score:600 (scaled score out of 750)
Available Languages:English, Spanish, French, German, Russian, Turkish, Japanese, Korean, Portuguese, Simplified Chinese, Traditional Chinese, Polish, Thai, Arabic, Indonesian
Certificate Validity Period:CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Exam Duration:120 minutes
Sample Questions:IIA IIA-CIA-Part3 Deutsch Sample Questions
Exam Way:Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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