IIA-CIA-Part3 exam is designed to test candidates' knowledge and understanding of business concepts and their application in internal auditing. It covers topics such as business ethics, financial management, organizational structure, risk management, and governance. IIA-CIA-Part3 exam is divided into four sections, each with its own set of learning objectives and exam questions.

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

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