CIA Part 3 study materials
CIA Part 3 study resources

CIA Part 3 case studies

CIA Part 3 · Put your knowledge to work in context.

Part 3: Business Knowledge for Internal Auditing is the third of the three exam parts that make up the Certified Internal Auditor (CIA) credential, The IIA's global internal audit designation held by more than 220,000 professionals across 170 countries. It is aimed at candidates in the traditional CIA pathway who have applied and been approved into the program and who satisfy the education and experience requirements (or hold an active Internal Audit Practitioner designation). The IIA does not prescribe the order in which parts are taken, so Part 3 can be scheduled before, between, or after Parts 1 and 2. The part is a 100-question, two-hour computer-based exam delivered at secure test centers, covering the business knowledge an internal auditor needs to interpret organizational objectives, processes, and financial information; The IIA publishes the weighted topic percentages in the 2025 CIA syllabus rather than on its certification page. The CIA Part 3 case studies are 5 cases and about 2,582 words.

1

Transfer Pricing When One Division Has Idle Capacity

Northline Manufacturing has two divisions. Components Division produces a part used by Assembly Division.

517 words, about 3 min
2

Prioritizing Security Spending After Repeated Phishing Losses

A 400-person insurance brokerage suffered two phishing-related account takeovers in six months. The last incident led to a fraudulent wire of 180,000; 120,000 was recovered.

523 words, about 3 min
3

Legacy System Replacement Under a Regulatory Availability Requirement

Medway Labs runs a 12-year-old on-premises laboratory information system (LIS). Monthly unplanned downtime averages 9 hours; two outages last quarter delayed 1,400 tests.

514 words, about 3 min
4

Capital Budgeting With Uptime and Covenant Constraints

A regional bakery considers a 2.4 million automated line. Expected annual operating cash savings are 520,000 for six years; salvage value is 150,000.

491 words, about 2 min
5

Standard Cost Variances That Reward the Wrong Behavior

Atlas Components uses standard costing. Standard: 3 kg of alloy at 8/kg per unit and 0.5 labor hours at 22/hour.

537 words, about 3 min