The first section of the exam focuses on business acumen. The candidate is tested on their understanding of business operations, strategy, and finance. The second section of the exam focuses on information technology. The candidate is tested on their understanding of IT concepts and how they relate to internal auditing. The third section of the exam focuses on financial management. The candidate is tested on their understanding of financial management concepts and how they relate to internal auditing.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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