IIA IIA-CIA-Part3 考試概覽:

認證廠商:	國際內部審計師協會（IIA）
考試名稱:	內部審計知識與實務
考試代碼:	IIA-CIA-Part3
及格分數:	600分（標準化分數，範圍介於250至750分）
實際考試題數:	100
考試費用:	380美元（會員）/ 495美元（非會員）
相關認證:	CIA 第2科 - 內部審計實務 CIA 第1科 - 內部審計基礎知識
考試時間:	120 分鐘
支援語言:	俄文, 義大利文, 韓文, 德文, 法文, 西班牙文, 英文, 日文, 葡萄牙文, 簡體中文
證照有效期限:	自完成所有考科起3年內有效
考試形式:	選擇題, 電腦化測驗
推薦課程:	IIA官方學習教材 IIA學習資源
考試報名:	IIA官方報名管道 Pearson VUE考位預約
範例考題:	IIA IIA-CIA-Part3 範例考題
考試方式:	採電腦化測驗；可於全球各地Pearson VUE考場應試；部分地區提供線上遠端監考選項
必備條件:	符合CIA應試資格：具備學士學位或同等學歷、品德推薦函、相關專業經驗（依學歷程度而定）；完成CIA申請程序並繳交申請費用
官方大綱網址:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/

IIA IIA-CIA-Part3 考試大綱：

主題	簡介
主題 1	Organizational Structure and Business Processes: This section of the exam measures the skills of Risk and Compliance Analysts and emphasizes the importance of organizational structures and business process controls. It focuses on evaluating the risks and control implications of centralized and decentralized structures, as well as major business functions such as procurement, sales, and logistics. The domain also examines project management fundamentals, including cost, scope, and change management. Additionally, Operations Managers are tested on their understanding of contract types and elements, ensuring they can identify appropriate risk management and control strategies for effective process execution.
主題 2	Business Acumen: This section of the exam measures the skills of Internal Auditors and focuses on the principles of organizational planning, strategy, and performance evaluation. It covers the strategic planning process, including the setting of objectives, global competitiveness, and alignment with mission and values. Candidates are expected to understand key performance indicators such as productivity, efficiency, and quality, along with the fundamentals of organizational behavior. The domain also assesses how Business Managers use motivation, leadership, and communication to drive performance, build commitment, and ensure effective management and mentoring across teams.
主題 3	Financial Management: This section of the exam measures the skills of Financial Analysts and evaluates knowledge of both financial and managerial accounting principles. It includes concepts like financial statement interpretation, capital budgeting, taxation, and cost analysis. The section also covers advanced accounting topics such as consolidation, foreign transactions, and fair value measurement. Management Accountants are expected to understand budgeting, expense allocation, and cost-benefit analysis to support sound financial decision-making and improve organizational profitability and efficiency
主題 4	Information Security: This section of the exam measures the skills of Cybersecurity Specialists and addresses the core aspects of protecting organizational data and systems. It covers physical and digital access controls, encryption, antivirus tools, and firewalls. Candidates must recognize emerging cybersecurity risks such as ransomware, phishing, and IoT-related threats. The section also emphasizes how IT Security Managers implement policies and comply with data protection laws to strengthen overall security frameworks and ensure safe information management practices in evolving digital environments.
主題 5	Data Analytics: This section of the exam measures the skills of Data Auditors and centers on the fundamentals of data analysis and its application in internal auditing. It covers the importance of data governance, data types, and analytics processes such as data collection, cleaning, and analysis. The section also includes methods like anomaly detection and predictive analysis to identify potential risks or trends. Information Analysts are expected to demonstrate their ability to leverage analytics tools to improve audit quality, decision-making, and performance insights within the organization.