IIA IIA-CIA-Part3 中文 Q&A - in .pdf

Exam Code: IIA-CIA-Part3 中文
Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
Updated: Jul 25, 2026
Q & A: 793 Questions and Answers
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Exam Code: IIA-CIA-Part3 中文
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Exam Code: IIA-CIA-Part3 中文
Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
Updated: Jul 25, 2026
Q & A: 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:

Section	Weight	Objectives
Topic 1: Business Acumen	35%	- Governance, Risk, and Control 1. Corporate governance frameworks 2. Ethics and compliance 3. Control frameworks and design 4. Risk management methodologies - Organizational Objectives, Behavior, and Performance 1. Organizational behavior and leadership 2. Strategic planning and alignment 3. Performance measurement and management 4. Management and leadership effectiveness - Organizational Structure and Business Processes 1. Project management principles 2. Outsourcing and third-party management 3. Core business processes and risks 4. Structure types and risk implications
Topic 2: Information Technology	20%	- Emerging Technologies and Data Analytics 1. Data analytics concepts and tools 2. Continuous auditing and monitoring 3. AI, RPA, blockchain, IoT - IT Infrastructure and Applications 1. Hardware, software, and networks 2. Application development and controls 3. Database and data management 4. Cloud computing and virtualization - IT Governance and Strategy 1. IT investment and portfolio management 2. IT governance frameworks (COBIT, ITIL) 3. IT alignment with business goals
Topic 3: Information Security	25%	- Security Incidents and Continuity 1. Incident response and management 2. Business continuity planning 3. Disaster recovery - Information Security Principles 1. Confidentiality, integrity, availability 2. Security governance and policies 3. Security frameworks and standards - Security Risks and Controls 1. Access control and identity management 2. Threats, vulnerabilities, and attacks 3. Data protection and privacy 4. Network and infrastructure security
Topic 4: Financial Management	20%	- Financial Management and Capital Budgeting 1. Capital budgeting techniques (NPV, IRR) 2. Tax and regulatory considerations 3. Working capital management 4. Capital structure and financing - Managerial Accounting 1. Cost concepts and allocation 2. Pricing and product decisions 3. Budgeting and variance analysis - Financial Accounting and Reporting 1. Accounting principles and standards 2. Financial statement analysis 3. Basic financial statements and elements

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