IIA IIA-CIA-Part3-3P

Exam Code: IIA-CIA-Part3-3P

Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing

Updated: Jul 26, 2026

Q & A: 487 Questions and Answers

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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 2	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 3	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 4	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 5	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 6	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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