Real CIA-III questions that Checked up in test today
CIA-III Exam Questions are provided by CIA-III certified certified at killexams.com. Many individuals become confused as there are numerous CIA-III Exam dumps suppliers available, making it challenging to choose the latest, legitimate, and up-to-date IIA Certified Internal Auditor Part 3 (Business Knowledge for Internal Auditing CIA Part 3) PDF Questions. However, killexams.com has solved this issue by providing days-updated, latest, and legitimate CIA-III PDF Download with Exam Questions for exercise tests that function great in genuine CIA-III exams.

While there are many providers of PDF Dumps available online, a significant number of them offer outdated CIA-III PDF Download. It is essential to find a reliable and trustworthy CIA-III Study Guide provider online. It is likely that after conducting thorough research online, you will eventually come across killexams.com. However, keep in mind that your goal should not end up being a waste of time and money. Therefore, get their 100% free CIA-III exam dumps and evaluate the trial CIA-III questions. Register and get the latest and valid CIA-III PDF Download, which includes real test questions and answers, and get excellent discount coupons. You should also get CIA-III VCE test simulator for your training.

You can get CIA-III Study Guide PDF on any mobile device or computer and study the genuine CIA-III questions during your leisure time or while traveling. This will utilize your free time, and you will have more opportunities to study CIA-III questions. Practice CIA-III PDF Download with VCE test simulator repeatedly until you score a full mark. Once you feel confident, proceed directly to the examination center for the real CIA-III exam.

2019 CIA exam Syllabus, Part 3 – Business Knowledge for Internal Auditing

100 questions l 2.0 Hours (120 minutes)



The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.​



Domains Collapse All

I. Business Acumen (35%)

​ ​ ​Cognitive Level

​​1. Organizational Objectives, Behavior, and Performance

A​ ​Describe the strategic planning process and key activities (objective setting, globalization and competitive considerations, alignment to the organization's mission and values, etc.) Basic

​B ​Examine common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) Proficient

​C ​​Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.) and different performance management techniques (traits, organizational politics, motivation, job design, rewards, work schedules, etc.) ​Basic

​D ​​Describe managements effectiveness to lead, mentor, guide people, build organizational commitment, and demonstrate entrepreneurial ability ​Basic

2. Organizational Structure and Business Processes

A ​Appraise the risk and control implications of different organizational configuration structures (centralized vs. decentralized, flat structure vs. traditional, etc.) Basic​

​B ​Examine the risk and control implications of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.) Proficient

​C ​Identify project management techniques (project plan and scope, time/team/resources/cost management, change management, etc.) ​Basic

​D Recognize the various forms and elements of contracts (formality, consideration, unilateral, bilateral, etc.) Basic

​3. Data Analytics

​A ​Describe data analytics, data types, data governance, and the value of using data analytics in internal auditing ​Basic

​B ​Explain the data analytics process (define questions, obtain relevant data, clean/normalize data, analyze data, communicate results) ​Basic

​C Recognize the application of data analytics methods in internal auditing (anomaly detection, diagnostic analysis, predictive analysis, network analysis, text analysis, etc.) ​Basic

II. Information Security (25%)

​ ​ ​Cognitive Level

​​1. Information Security

A​ ​Differentiate types of common physical security controls (cards, keys, biometrics, etc.) Basic

​B ​Differentiate the various forms of user authentication and authorization controls (password, two-level authentication, biometrics, digital signatures, etc.) and identify potential risks Basic

​C ​​Explain the purpose and use of various information security controls (encryption, firewalls, antivirus, etc.) ​Basic

D​ ​Recognize data privacy laws and their potential impact on data security policies and practices Basic​

​E ​​Recognize emerging technology practices and their impact on security (bring your own device [BYOD], smart devices, internet of things [IoT], etc.) Basic​

​F ​Recognize existing and emerging cybersecurity risks (hacking, piracy, tampering, ransomware attacks, phishing attacks, etc.) ​Basic

G​ ​​Describe cybersecurity and information security-related policies ​Basic

III. Information Technology (20%)

​ ​ ​Cognitive Level

​​1. Application and System Software

A​ Recognize core activities in the systems development lifecycle and delivery (requirements definition, design, developing, testing, debugging, deployment, maintenance, etc.) and the importance of change controls throughout the process Basic

​B ​Explain basic database terms (data, database, record, object, field, schema, etc.) and internet terms (HTML, HTTP, URL, domain name, browser, click-through, electronic data interchange [EDI], cookies, etc.) Basic

​C ​​Identify key characteristics of software systems (customer relationship management [CRM] systems; enterprise resource planning [ERP] systems; and governance, risk, and compliance [GRC] systems; etc.) ​Basic

2. IT Infrastructure and IT Control Frameworks

A ​Explain basic IT infrastructure and network concepts (server, mainframe, client-server configuration, gateways, routers, LAN, WAN, VPN, etc.) and identify potential risks Basic​

​B Define the operational roles of a network administrator, database administrator, and help desk Basic​​

​C Recognize the purpose and applications of IT control frameworks (COBIT, ISO 27000, ITIL, etc.) and basic IT controls ​Basic

​3. Disaster Recovery

​A Explain disaster recovery planning site concepts (hot, warm, cold, etc.) ​Basic

​B Explain the purpose of systems and data backup ​Basic

​C ​Explain the purpose of systems and data recovery procedures ​Basic

IV. Financial Management (20%)

​ ​ ​Cognitive Level

​​1. Financial Accounting and Finance

A​ ​Identify concepts and underlying principles of financial accounting (types of financial statements and terminologies such as bonds, leases, pensions, intangible assets, research and development, etc.) Basic

​B ​Recognize advanced and emerging financial accounting concepts (consolidation, investments, fair value, partnerships, foreign currency transactions, etc.) Basic

C​ ​​Interpret financial analysis (horizontal and vertical analysis and ratios related to activity, profitability, liquidity, leverage, etc.) Proficient​

D​ ​​Describe revenue cycle, current asset management activities and accounting, and supply chain management (including inventory valuation and accounts payable) Basic​

​E ​​Describe capital budgeting, capital structure, basic taxation, and transfer pricing Basic​

2. Managerial Accounting

A ​Explain general concepts of managerial accounting (cost-volume-profit analysis, budgeting, expense allocation, cost- benefit analysis, etc.) Basic​

​B ​Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Basic​​

​C ​Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) and their use in decision making ​Basic
Additional noteworthy elements related to the revised CIA Part Three exam syllabus:



The number of subjects covered on the Part Three exam has been greatly refocused to the core areas that are most critical for internal auditors.

The exam syllabus features a new subdomain on data analytics.

The information security portion of the exam has been expanded to include additional subjects such as cybersecurity risks and emerging technology practices.

The largest domain is “Business Acumen,” which makes up 35% of the exam.

A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.