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

IIA-CIA-Part3 中文 real exams

Exam Code: IIA-CIA-Part3-CN

Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)

Updated: Jul 29, 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:

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

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