IIA IIA-CIA-Part3日本語 actual dump : Internal Audit Function (IIA-CIA-Part3日本語版)

Exam Code: IIA-CIA-Part3-JPN
Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
Updated: Aug 01, 2026
Q & A: 793 Questions and Answers

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Understanding IIA CIA Part 3 Exam Topics

Financial management (20%)
Information technology (20%)
Business acumen (35%)
Information security (25%)

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

IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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