Get real IIA-CIA-Part3-3P exam questions for better preparation

Real IIA IIA-CIA-Part3-3P practice exam questions for easy pass!

Updated: Jul 26, 2026

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IIA IIA-CIA-Part3-3P Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Number:IIA-CIA-Part3-3P
Related Certifications:CIA Part 1
CIA Part 2
Exam Format:Multiple-choice questions, Computer-based
Exam Duration:120 minutes
Real Exam Qty:100
Certificate Validity Period:3 years from enrollment; CIA certification valid indefinitely with continuing professional education (CPE)
Exam Price:USD 240–280 (member) / USD 395–445 (non-member)
Passing Score:600 (scaled score 250–750)
Available Languages:English, Japanese, Thai, Korean, Portuguese, Spanish, French, Polish, German, Turkish, Russian, Chinese Simplified, Chinese Traditional
Recommended Training:IIA Official CIA Learning System
Exam Registration:Pearson VUE Testing
IIA Certification Candidate Management System (CCMS)
Sample Questions:IIA IIA-CIA-Part3-3P Sample Questions
Exam Way:Computer-based testing at Pearson VUE centers or online proctored
Pre Condition:Bachelor's degree or higher; or 5 years internal audit experience with high school diploma; active CIA program enrollment within 3 years
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/

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

TopicDetails
Topic 1
  • Differentiate the various forms of user authentication and authorization controls
  • Identify concepts and underlying principles of financial accounting
Topic 2
  • Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
  • Examine common performance measures
Topic 3
  • ?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.)
  • Organizational Objectives, Behavior, and Performance
Topic 4
  • ?Recognize advanced and emerging financial accounting concepts
  • Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 5
  • Explain disaster recovery planning site concepts
  • Recognize the purpose and applications of IT control frameworks
Topic 6
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 7
  • Explain general concepts of managerial accounting
  • Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 8
  • Explain basic IT infrastructure and network concepts
  • Identify project management techniques
Topic 9
  • Describe cybersecurity and information security-related policies
  • Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 10
  • Examine the risk and control implications of common business processes
  • Appraise the risk and control implications of different organizational configuration structures
Topic 11
  • Explain the purpose and use of various information security controls
  • Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 12
  • Describe capital budgeting, capital structure, basic taxation, and transfer pricing
  • Recognize the application of data analytics methods in internal auditing

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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