Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function
Certification Provider: IIA
Corresponding Certification: Certified Internal

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Updated: Aug 19, 2026

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Topic	Details
Topic 1	Information Security: This section of the exam measures the skills of Cybersecurity Specialists and addresses the core aspects of protecting organizational data and systems. It covers physical and digital access controls, encryption, antivirus tools, and firewalls. Candidates must recognize emerging cybersecurity risks such as ransomware, phishing, and IoT-related threats. The section also emphasizes how IT Security Managers implement policies and comply with data protection laws to strengthen overall security frameworks and ensure safe information management practices in evolving digital environments.
Topic 2	Organizational Structure and Business Processes: This section of the exam measures the skills of Risk and Compliance Analysts and emphasizes the importance of organizational structures and business process controls. It focuses on evaluating the risks and control implications of centralized and decentralized structures, as well as major business functions such as procurement, sales, and logistics. The domain also examines project management fundamentals, including cost, scope, and change management. Additionally, Operations Managers are tested on their understanding of contract types and elements, ensuring they can identify appropriate risk management and control strategies for effective process execution.
Topic 3	Financial Management: This section of the exam measures the skills of Financial Analysts and evaluates knowledge of both financial and managerial accounting principles. It includes concepts like financial statement interpretation, capital budgeting, taxation, and cost analysis. The section also covers advanced accounting topics such as consolidation, foreign transactions, and fair value measurement. Management Accountants are expected to understand budgeting, expense allocation, and cost-benefit analysis to support sound financial decision-making and improve organizational profitability and efficiency
Topic 4	Information Technology: This section of the exam measures the skills of IT Auditors and focuses on the foundational knowledge of systems, software, and network infrastructure. It includes the systems development lifecycle, IT control frameworks such as COBIT and ISO 27000, and roles of IT professionals like database and network administrators. Candidates also explore key technologies such as ERP and CRM systems and their role in organizational processes. System Administrators are tested on concepts of disaster recovery, data backup, and IT risk management to ensure business continuity and operational resilience.
Topic 5	Business Acumen: This section of the exam measures the skills of Internal Auditors and focuses on the principles of organizational planning, strategy, and performance evaluation. It covers the strategic planning process, including the setting of objectives, global competitiveness, and alignment with mission and values. Candidates are expected to understand key performance indicators such as productivity, efficiency, and quality, along with the fundamentals of organizational behavior. The domain also assesses how Business Managers use motivation, leadership, and communication to drive performance, build commitment, and ensure effective management and mentoring across teams.

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

What is the salary of the IIA CIA Part 3 Exam

The Average salary of different countries of IIA CIA Part 3 professionals:

US: USD 75,903
INDIA: INR 6,12,072
UK: Pound 50,000

IIA IIA-CIA-Part3 Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	Internal Audit Function
Exam Number:	CIA-Part-3
Available Languages:	English, Chinese (Simplified), Spanish, Japanese, Korean, Portuguese, Arabic
Related Certifications:	Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA)
Real Exam Qty:	100 multiple-choice questions
Exam Duration:	120 minutes
Exam Format:	Multiple-choice questions, Computer-based testing
Exam Price:	Varies by region; approximately USD 280–395 per part
Passing Score:	600/750 (scaled score)
Certificate Validity Period:	No expiration for certification; requires ongoing Continuing Professional Education (CPE) of 40 hours annually
Recommended Training:	IIA Training and Exam Preparation Resources IIA Official CIA Learning System
Exam Registration:	Pearson VUE IIA Exam Scheduling IIA CIA Certification Overview and Registration
Sample Questions:	IIA IIA-CIA-Part3 Sample Questions
Exam Way:	Computer-based exam delivered at authorized testing centers or online proctored via Pearson VUE (where available)
Pre Condition:	No formal educational prerequisites required; CIA Part 3 can be taken after or before other CIA parts depending on exam pathway rules, but CIA certification requires relevant education and/or experience.
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/

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