IIA IIA-CIA-Part3 中文 Q&A - in .pdf

  • IIA-CIA-Part3 中文 pdf
  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
  • Updated: Aug 24, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
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  • Exam Code: IIA-CIA-Part3 中文
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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