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

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Understanding IIA CIA Part 3 Exam Topics

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

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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