About IIA IIA-CIA-Part3-3P: CIA Exam Part Three: Business Knowledge for Internal Auditing

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

Topic	Details
Topic 1	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 2	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 3	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 4	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 5	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 6	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 7	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 8	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 9	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 10	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 11	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance

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

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