IIA IIA-CIA-Part3 Practice Test Questions Answers
Exam Code: IIA-CIA-Part3
(Updated 416 Q&As with Explanation)
Exam Name: Business Knowledge for Internal Auditing
Last Update: 30-Mar-2025
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IIA-CIA-Part3 Overview
IIA-CIA-Part3 Exam Overview
| Aspect | Details |
|---|---|
| Exam Name | IIA CIA Part 3 – Certified Internal Auditor (CIA) Exam |
| Certification | CIA (Certified Internal Auditor) |
| Duration | 2 hours (120 minutes) |
| Number of Questions | 100 multiple-choice questions |
| Exam Format | Multiple-choice questions (MCQs) and scenario-based questions |
| Passing Score | 75% or higher |
| Language | English (other languages may be available depending on region) |
| Exam Mode | Online Proctored or In-Person Proctored |
| Prerequisites | 1. Completion of CIA Part 1 and Part 2 exams 2. Experience in internal auditing (at least 24 months recommended) |
| Topics Covered | 1. Governance, Risk, and Control 2. Business Processes and Risk Management 3. Internal Control Systems 4. Information Technology and Security 5. Financial and Operational Audits 6. Auditing Standards and Procedures |
| Preparation Resources | 1. IIA CIA study materials 2. IIA CIA Part 3 Review Course 3. IIA Practice exams and sample questions |
| Recommended Experience | At least 2 years of internal auditing experience (can vary based on eligibility criteria) |
| Topics Breakdown (Approx. %) | - Governance, Risk, and Control: 25% - Business Processes and Risk Management: 25% - Internal Control Systems: 20% - Information Technology and Security: 15% - Financial and Operational Audits: 10% - Auditing Standards and Procedures: 5% |
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IIA IIA-CIA-Part3 Exam Topics Breakdown
| Exam Section | Topics Covered | Approx. Percentage |
|---|---|---|
| 1. Governance, Risk, and Control | - Corporate governance frameworks - Risk management strategies - Internal audit’s role in governance and control |
25% |
| 2. Business Processes and Risk Management | - Understanding business processes - Identifying, assessing, and managing risks - Risk mitigation strategies |
25% |
| 3. Internal Control Systems | - Designing and implementing internal controls - Monitoring and evaluating internal controls - SOX and internal control frameworks |
20% |
| 4. Information Technology and Security | - IT systems and security frameworks - Auditing IT processes - Protecting data and information security |
15% |
| 5. Financial and Operational Audits | - Planning and performing financial audits - Auditing operational processes - Identifying inefficiencies and control weaknesses |
10% |
| 6. Auditing Standards and Procedures | - Understanding auditing standards (IAASB, IIA, GAAS) - Auditing procedures and techniques |
5% |
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