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

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

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q486-Q491):

During which phase of the contacting process ate contracts drafted for a proposed business activity?

  • A. Bidding phase
  • B. Development phase
  • C. Management phase
  • D. Initiation phase

Answer: D

In accounting, which of the following statements is true regarding the terms debit and credit?

  • A. Credit means an increase in an account and debit means a decrease.
  • B. Credit indicates the right side of an account and debit the left side.
  • C. Debit means an increase in an account and credit means a decrease.
  • D. Debit indicates the right side of an account and credit the left side.

Answer: C


A key advantage of developing a computer application by using the prototyping approach is that it:

  • A. Better involves users in the design process.
  • B. Does not require testing for user acceptance.
  • C. Is less expensive since it is self-documenting.
  • D. Allows applications to be portable across multiple system platforms.

Answer: A

Which of following best demonstrates the application of the cost principle?

  • A. A company reports trading and investment securities at their market cost.
  • B. A company reports assets at either historical or fair value, depending which is closer to market value.
  • C. A building purchased last year for $1 million is currently worth $1.2 million, but the company still reports the building at $1 million.
  • D. A building purchased last year for $1 million is currently worth $1.2 million, and the company adjusts the records to reflect the current value.

Answer: B

In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

  • A. The risk levels of current and future events.
  • B. The impact of the risk on the organization's objectives.
  • C. The underlying causes of the risk.
  • D. The potential for eliminating risk factors.

Answer: D


The IIA IIA-CIA-Part3-3P certification exam is one of the hottest certifications in the market. This IIA IIA-CIA-Part3-3P exam offers a great opportunity to learn new in-demand skills and upgrade your knowledge level. By doing this successful IIA-CIA-Part3-3P CIA Exam Part Three: Business Knowledge for Internal Auditing exam candidates can gain several personal and professional benefits.

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