IIA IIA-CIA-Part3 Deutsch : Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

IIA-CIA-Part3 Deutsch real exams

Exam Code: IIA-CIA-Part3-German

Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

Updated: Jul 28, 2026

Q & A: 793 Questions and Answers

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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Languages: English

  • Number of Questions: 100 questions

  • Time Duration: 120 minutes

  • The passing score: 70%

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

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Networking
  • 2. Business continuity and disaster recovery
  • 3. Cloud computing
  • 4. Databases
  • 5. Operating systems
- Recognize data governance and data management concepts
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Continuous auditing
  • 3. Data extraction
- Explain the purpose and use of common information security and technology controls
  • 1. Antivirus
  • 2. Passwords
  • 3. Multi-factor authentication
  • 4. Biometrics
  • 5. Digital signatures
  • 6. Firewalls
  • 7. Encryption
  • 8. IT general controls
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Phishing
  • 2. Social engineering
  • 3. Ransomware
  • 4. Malware
Topic 2: Organizational Strategic Planning and Management25%- Examine organizational behavior and management principles
  • 1. Change management
  • 2. Motivation theories
  • 3. Team dynamics
  • 4. Leadership styles
  • 5. Conflict resolution
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Mentoring
  • 3. Guiding people
  • 4. Demonstrating entrepreneurial ability
  • 5. Coaching
  • 6. Building organizational commitment
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Key performance indicators (KPIs)
  • 3. Balanced scorecard
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Risk appetite definition
  • 2. Business context analysis
  • 3. Control environment
  • 4. Alternative strategies evaluation
  • 5. Alignment to the organization's mission and values
  • 6. Objective setting
Topic 3: Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Ratio analysis
  • 2. Common-size analysis
  • 3. Trend analysis
- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Working capital management
  • 3. Foreign currency
  • 4. Capital structure and financing
Topic 4: Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Financial accounting and reporting
  • 2. Working capital management
  • 3. Financial analysis and decision-making
  • 4. Capital budgeting and investment
  • 5. Managerial accounting
  • 6. Cost accounting
- Recognize various forms and elements of contracts
  • 1. Fixed-price and cost-reimbursable contracts
  • 2. Unilateral and bilateral contracts
  • 3. Formality
  • 4. Consideration
- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Vendor management
  • 3. Inventory management
- Identify risk and control implications of project management
  • 1. Project plan and scope
  • 2. Change management in projects
  • 3. Project risk management
  • 4. Time/team/resources/cost management
- Describe business processes and their risk and control implications
  • 1. Product development
  • 2. Sales and marketing
  • 3. Management of outsourced processes
  • 4. Logistics
  • 5. Human resources
  • 6. Procurement

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