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Download IIA : IIA-CIA-Part3 Deutsch Questions & Answers as PDF & Test Software

Updated: Sep 21, 2026

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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
Available Languages:Korean, Japanese, Traditional Chinese, Russian, Portuguese, English, Simplified Chinese, Thai, Spanish, Polish, French, German, Indonesian, Arabic, Turkish
Exam Price:USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Passing Score:600 (scaled score out of 750)
Exam Duration:120 minutes
Certificate Validity Period:CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Real Exam Qty:100
Related Certifications:Certified Internal Auditor (CIA)
Exam Format:Multiple Choice Questions
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

For more info visit:

IIA CIA Part 2 Exam Reference

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

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Business continuity and disaster recovery
  • 3. Databases
  • 4. Cloud computing
  • 5. Networking
- Explain the purpose and use of common information security and technology controls
  • 1. Multi-factor authentication
  • 2. Biometrics
  • 3. Digital signatures
  • 4. IT general controls
  • 5. Antivirus
  • 6. Encryption
  • 7. Firewalls
  • 8. Passwords
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Recognize data governance and data management concepts
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Continuous auditing
  • 3. Data extraction
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Social engineering
  • 2. Malware
  • 3. Ransomware
  • 4. Phishing
Topic 2: Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Managerial accounting
  • 2. Financial analysis and decision-making
  • 3. Working capital management
  • 4. Capital budgeting and investment
  • 5. Financial accounting and reporting
  • 6. Cost accounting
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Fixed-price and cost-reimbursable contracts
  • 3. Formality
  • 4. Unilateral and bilateral contracts
- Describe business processes and their risk and control implications
  • 1. Procurement
  • 2. Human resources
  • 3. Logistics
  • 4. Management of outsourced processes
  • 5. Sales and marketing
  • 6. Product development
- 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
- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Vendor management
  • 3. Inventory management
Topic 3: Organizational Strategic Planning and Management25%- 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. Objective setting
  • 3. Risk appetite definition
  • 4. Business context analysis
  • 5. Control environment
  • 6. Alternative strategies evaluation
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Benchmarking
  • 3. Key performance indicators (KPIs)
- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
- Examine organizational behavior and management principles
  • 1. Leadership styles
  • 2. Change management
  • 3. Conflict resolution
  • 4. Team dynamics
  • 5. Motivation theories
- Identify risk and control implications related to leadership and mentoring
  • 1. Guiding people
  • 2. Providing constructive feedback
  • 3. Building organizational commitment
  • 4. Demonstrating entrepreneurial ability
  • 5. Coaching
  • 6. Mentoring
Topic 4: Financial Management10%- Identify risk and control implications of financial management
  • 1. Capital structure and financing
  • 2. Foreign currency
  • 3. Working capital management
  • 4. Financial instruments
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Ratio analysis
  • 3. Trend analysis

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