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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.

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
Topic 1: Information Technology	20%	- Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Malware 2. Social engineering 3. Phishing 4. Ransomware - Recognize principles of data privacy and their potential impact on data security policies and practices - Examine the role of data analytics in the audit process 1. Continuous auditing 2. Data analysis techniques 3. Data extraction - Identify risk and control implications related to IT infrastructure and systems 1. Networking 2. Operating systems 3. Databases 4. Cloud computing 5. Business continuity and disaster recovery - Recognize data governance and data management concepts - Explain the purpose and use of common information security and technology controls 1. Biometrics 2. Passwords 3. Digital signatures 4. Antivirus 5. Multi-factor authentication 6. Encryption 7. Firewalls 8. IT general controls
Topic 2: Financial Management	10%	- Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Common-size analysis 3. Ratio analysis - Identify risk and control implications of financial management 1. Financial instruments 2. Foreign currency 3. Capital structure and financing 4. Working capital management
Topic 3: Organizational Strategic Planning and Management	25%	- Identify risk and control implications related to leadership and mentoring 1. Guiding people 2. Demonstrating entrepreneurial ability 3. Building organizational commitment 4. Mentoring 5. Coaching 6. Providing constructive feedback - Identify the risk and control implications of different organizational structures 1. Flat versus traditional 2. Centralized versus decentralized 3. Matrix structures - Examine organizational behavior and management principles 1. Leadership styles 2. Change management 3. Motivation theories 4. Conflict resolution 5. Team dynamics - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Alignment to the organization's mission and values 2. Alternative strategies evaluation 3. Business context analysis 4. Objective setting 5. Risk appetite definition 6. Control environment - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Balanced scorecard 2. Key performance indicators (KPIs) 3. Benchmarking
Topic 4: Common Business Processes	45%	- Identify risk and control implications of project management 1. Project plan and scope 2. Project risk management 3. Time/team/resources/cost management 4. Change management in projects - Recognize various forms and elements of contracts 1. Unilateral and bilateral contracts 2. Consideration 3. Formality 4. Fixed-price and cost-reimbursable contracts - Examine financial management concepts and their risk and control implications 1. Financial accounting and reporting 2. Financial analysis and decision-making 3. Capital budgeting and investment 4. Managerial accounting 5. Cost accounting 6. Working capital management - Describe the risk and control implications of supply chain management 1. Vendor management 2. Quality control 3. Inventory management - Describe business processes and their risk and control implications 1. Human resources 2. Procurement 3. Logistics 4. Sales and marketing 5. Product development 6. Management of outsourced processes

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