Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3 exam covers a wide range of topics related to business knowledge, including finance, economics, risk management, and strategic management. It is a challenging exam that requires candidates to demonstrate their mastery of complex concepts and their ability to apply them in practical situations. Successful candidates not only possess a deep understanding of business concepts but also possess the analytical and critical thinking skills necessary to excel in the internal auditing profession.

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

IIA IIA-CIA-Part3 Deutsch Exam Overview:

Certification Vendor:	IIA (The Institute of Internal Auditors)
Exam Name:	Internal Audit Function
Exam Number:	IIA-CIA-Part3
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Exam Format:	Multiple Choice Questions
Certificate Validity Period:	CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Related Certifications:	Certified Internal Auditor (CIA)
Passing Score:	600 (scaled score out of 750)
Available Languages:	Thai, Simplified Chinese, Portuguese, English, Korean, Indonesian, Polish, German, Turkish, Russian, Traditional Chinese, Japanese, Arabic, Spanish, French
Real Exam Qty:	100
Exam Duration:	120 minutes
Sample Questions:	IIA IIA-CIA-Part3 Deutsch Sample Questions
Exam Way:	Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:	Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:	https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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