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  • Exam Code: IIA-CIA-Part3-CN
  • Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
  • , Last Updated: Sep 19, 2026
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IIA-CIA-Part3 Certification Exam consists of 100 multiple-choice questions that must be answered within two and a half hours. Candidates who pass the exam are awarded the Certified Internal Auditor (CIA) designation, which is recognized by employers and industry organizations worldwide. Internal Audit Function (IIA-CIA-Part3中文版) certification program is designed to help internal auditors develop the skills and knowledge necessary to provide effective and efficient audit services to their organizations.

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

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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