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Exam Code: IIA-CIA-Part3
Exam Name: Business Knowledge for Internal Auditing (IIA-CIA-Part3日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3日本語

Last Updated: Jun 02, 2026

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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.

Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Languages: English

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Time Duration: 120 minutes

IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Organizational Structure and Business Processes: This section of the exam measures the skills of Risk and Compliance Analysts and emphasizes the importance of organizational structures and business process controls. It focuses on evaluating the risks and control implications of centralized and decentralized structures, as well as major business functions such as procurement, sales, and logistics. The domain also examines project management fundamentals, including cost, scope, and change management. Additionally, Operations Managers are tested on their understanding of contract types and elements, ensuring they can identify appropriate risk management and control strategies for effective process execution.
Topic 2
  • Data Analytics: This section of the exam measures the skills of Data Auditors and centers on the fundamentals of data analysis and its application in internal auditing. It covers the importance of data governance, data types, and analytics processes such as data collection, cleaning, and analysis. The section also includes methods like anomaly detection and predictive analysis to identify potential risks or trends. Information Analysts are expected to demonstrate their ability to leverage analytics tools to improve audit quality, decision-making, and performance insights within the organization.
Topic 3
  • Business Acumen: This section of the exam measures the skills of Internal Auditors and focuses on the principles of organizational planning, strategy, and performance evaluation. It covers the strategic planning process, including the setting of objectives, global competitiveness, and alignment with mission and values. Candidates are expected to understand key performance indicators such as productivity, efficiency, and quality, along with the fundamentals of organizational behavior. The domain also assesses how Business Managers use motivation, leadership, and communication to drive performance, build commitment, and ensure effective management and mentoring across teams.
Topic 4
  • Financial Management: This section of the exam measures the skills of Financial Analysts and evaluates knowledge of both financial and managerial accounting principles. It includes concepts like financial statement interpretation, capital budgeting, taxation, and cost analysis. The section also covers advanced accounting topics such as consolidation, foreign transactions, and fair value measurement. Management Accountants are expected to understand budgeting, expense allocation, and cost-benefit analysis to support sound financial decision-making and improve organizational profitability and efficiency
Topic 5
  • Information Security: This section of the exam measures the skills of Cybersecurity Specialists and addresses the core aspects of protecting organizational data and systems. It covers physical and digital access controls, encryption, antivirus tools, and firewalls. Candidates must recognize emerging cybersecurity risks such as ransomware, phishing, and IoT-related threats. The section also emphasizes how IT Security Managers implement policies and comply with data protection laws to strengthen overall security frameworks and ensure safe information management practices in evolving digital environments.

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

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