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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 Exam Syllabus Topics:

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

IIA Internal Audit Function : IIA-CIA-Part3

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