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Updated: Nov 07, 2026

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IIA IIA-CIA-Part3-3P Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:CIA Exam Part 3: Business Knowledge for Internal Auditing
Exam Number:IIA-CIA-Part3-3P
Certificate Validity Period:CIA certification does not expire; requires continuing professional education (CPE) maintenance
Exam Duration:120 minutes
Exam Format:Computer-based exam (Pearson VUE), Multiple-choice questions
Available Languages:Portuguese, Korean, French, Spanish, Simplified Chinese, English, Japanese
Related Certifications:Certified Internal Auditor (CIA)
Real Exam Qty:100 MCQs
Passing Score:Scaled score 600/750
Exam Price:Approx. USD 295 (IIA members) / USD 395 (non-members) per part
Recommended Training:IIA CIA Certification Overview
IIA Official CIA Learning System
Exam Registration:Official CIA Certification Page (Registration via IIA)
Pearson VUE Exam Scheduling
Sample Questions:IIA IIA-CIA-Part3-3P Sample Questions
Exam Way:Computer-based exam at Pearson VUE test centers or online proctored exam (where available)
Pre Condition:No formal prerequisite required, but CIA Part 1 and Part 2 are typically completed before Part 3
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/

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

TopicDetails
Topic 1
  • ?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.)
  • Organizational Objectives, Behavior, and Performance
Topic 2
  • Explain the purpose and use of various information security controls
  • Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 3
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 4
  • Examine the risk and control implications of common business processes
  • Appraise the risk and control implications of different organizational configuration structures
Topic 5
  • Organizational Structure and Business Processes
  • Infrastructure and IT Control Frameworks
Topic 6
  • Explain basic IT infrastructure and network concepts
  • Identify project management techniques
Topic 7
  • Describe capital budgeting, capital structure, basic taxation, and transfer pricing
  • Recognize the application of data analytics methods in internal auditing
Topic 8
  • Explain general concepts of managerial accounting
  • Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 9
  • Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
  • Examine common performance measures
Topic 10
  • Differentiate the various forms of user authentication and authorization controls
  • Identify concepts and underlying principles of financial accounting
Topic 11
  • Describe cybersecurity and information security-related policies
  • Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment

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

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