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Last Updated: Aug 20, 2026

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IIA CIA Part 2 Exam Reference

What are the steps to follow for the registration of the IIA CIA Part 3 Exam

You must first register as an IIA member. Then you can register for the IIA CIA exam. You must provide the following information:

  • Professional information: Designation, industry type, experience etc.
  • Exam details: Date, time and location of the exam center
  • Payment information: Debit card/credit card / PayPal details
  • Personal information: Name, address, email ID and contact number

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

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Prerequisites of IIA CIA Part 3 Exam

IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.

IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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