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IIA IIA-CIA-Part3 : Internal Audit Function

IIA-CIA-Part3

Exam Code: IIA-CIA-Part3

Exam Name: Internal Audit Function

Updated: Nov 08, 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 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Acumen35%- Organizational Objectives, Behavior, and Performance
  • 1. Performance measurement and management
  • 2. Strategic planning and alignment
  • 3. Organizational behavior and leadership
  • 4. Management and leadership effectiveness
- Governance, Risk, and Control
  • 1. Ethics and compliance
  • 2. Corporate governance frameworks
  • 3. Control frameworks and design
  • 4. Risk management methodologies
- 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
Topic 2: Financial Management20%- Managerial Accounting
  • 1. Budgeting and variance analysis
  • 2. Cost concepts and allocation
  • 3. Pricing and product decisions
- Financial Management and Capital Budgeting
  • 1. Capital budgeting techniques (NPV, IRR)
  • 2. Capital structure and financing
  • 3. Working capital management
  • 4. Tax and regulatory considerations
- Financial Accounting and Reporting
  • 1. Basic financial statements and elements
  • 2. Financial statement analysis
  • 3. Accounting principles and standards
Topic 3: Information Security25%- Security Incidents and Continuity
  • 1. Incident response and management
  • 2. Business continuity planning
  • 3. Disaster recovery
- Security Risks and Controls
  • 1. Threats, vulnerabilities, and attacks
  • 2. Network and infrastructure security
  • 3. Access control and identity management
  • 4. Data protection and privacy
- Information Security Principles
  • 1. Security governance and policies
  • 2. Confidentiality, integrity, availability
  • 3. Security frameworks and standards
Topic 4: Information Technology20%- Emerging Technologies and Data Analytics
  • 1. AI, RPA, blockchain, IoT
  • 2. Continuous auditing and monitoring
  • 3. Data analytics concepts and tools
- IT Infrastructure and Applications
  • 1. Hardware, software, and networks
  • 2. Cloud computing and virtualization
  • 3. Application development and controls
  • 4. Database and data management
- IT Governance and Strategy
  • 1. IT investment and portfolio management
  • 2. IT alignment with business goals
  • 3. IT governance frameworks (COBIT, ITIL)

IIA Internal Audit Function Sample Questions:

Question #1
Which of the following security controls would be me most effective in preventing security breaches?

A. Monitoring privileged accounts
B. Access logging.
C. Audit of access rights
D. Approval of identity request


Question #2
According to IIA guidance on IT, which of the following strategies would provide the most effective access control over an automated point-of-sale system?

A. Install and update anti-virus software.
B. Set data availability by user need.
C. Upgrade firewall configuration
D. Implement data encryption techniques.


Question #3
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?

A. The auditor organized data to minimize useless information
B. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and addressed
C. The auditor ensured data fields were consistent and that data could be used for a specific purpose
D. The auditor eliminated duplicate information


Question #4
Which of the following best describes the primary objective of cybersecurity?

A. To prevent unauthorized access to information assets.
B. To secure application of protocols and authorization routines.
C. To regulate users ' behavior it the web and cloud environment.
D. To protect the effective performance of IT general and application controls.


Question #5
How should a chief audit executive learn about emerging risk areas in an organization?

A. Review the organization ' s procedures for establishing its risk appetite
B. Build an organization-wide risk management process
C. Build and maintain a collaborative network with management
D. Review the organization ' s procedures for conducting an annual risk assessment


Solutions:

Question #1
Correct Answer: D
Question #2
Correct Answer: B
Question #3
Correct Answer: C
Question #4
Correct Answer: A
Question #5
Correct Answer: C

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