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The IIA CIA Part 3 exam is the last of a series of exams you take to complete the Certified Internal Auditor (CIA) designation. This is a highly respected and recognized certification that is usually looked upon favorably in the job market, especially when combined with other certifications like the CPA or CISA.

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If you think a particular question is taking too much time, then don't waste your time on it and move on to the next question.

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

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