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About CIA Part 3

CIA Part 3 exam consists of 100 questions and it includes four domains with focus on business acumen, information security, information technology, and financial management. Part 3 is specifically designed to test candidates’ ability, knowledge and skills. particularly as they relate to these core business concepts.

Read FAQs for further details

About
CIA PART 3

About CIA Part 3

CIA Part 3 exam consists of 100 questions and it includes four domains with focus on business acumen, information security, information technology, and financial management. Part 3 is specifically designed to test candidates’ ability, knowledge and skills. particularly as they relate to these core business concepts.

Read FAQ’s for further details

Why
CIA?

DOMAIN COVERAGE:

Business Acumen
35%

Information Security
25%

Information Technology
20%

Financial Management
20%

DOMAIN COVERAGE:

Business Acumen

35%

information Security

25%

Information Technology

20%

Financial Management

20%

So, why choose

Sir Owais
for your AAA journey?

Sir Owais Mirchawala has deep subject knowledge, honed by practical experience of 15 years. His students have bagged 14 nationwide positions, because of his impactful methods and resources. Need help? He’s just a Whatsapp message away, offering round-the-clock support and personalized feedback with utmost patience and clarity. Choose Sir Owais and ace your AAA journey!

Watch Video

and know the expert introduction of AAA

Why Sir
Owais

Qualification & Achievements

Qualified
ACCA & ICAEW

15 years

of experience

35 Nationwide Positions

by student in all offered exams

14 positions
by his AAA Students

Corporate Experience
of Big 4 & MNC

Selected multiple times for
ACCA’s officials webinars

View Instructor Profile

Position Holders

Testimonials

Sir Owais' clear explanations and real-world examples demystified even the most intricate AAA concepts. His 24/7 Whatsapp support was a lifesaver, and his online lectures were perfect for my busy schedule. I wouldn't have aced AAA without him!
Aatika Khan
Aatika Khan
Forget dry lectures and rote memorization! Sir Owais' classes were engaging and interactive, making AAA actually enjoyable. His passion for the subject was contagious, and his tips and tricks were invaluable. I highly recommend him to anyone serious about passing AAA.
Zain Malik
Zain Malik
I struggled with AAA until I found Sir Owais. His comprehensive materials and organized approach made everything click. His constant encouragement kept me motivated, and his quick Whatsapp responses cleared any doubts instantly. Thanks to him, AAA is no longer a nightmare!
Sarah Ahmed
Sarah Ahmed
Choosing Sir Owais as my AAA teacher was the best decision I made. His flexible online lectures fit perfectly with my work schedule, and his constant availability on Whatsapp made me feel supported every step of the way. His passion for AAA is infectious, and his dedication to his students is unmatched.
Fatima Siddiqui
Fatima Siddiqui
Demo Lectures

The demo lectures of the AAA course within the ACCA program, presented by Sir Owais Mirchawala, offer a compelling introduction to the intricacies of Advanced Audit and Assurance. Sir Owais Mirchawala’s teaching style stands out for its clarity and depth, providing students with a comprehensive understanding of auditing principles and practices. His engaging approach not only demystifies complex concepts but also instills practical insights essential for navigating the challenges of the auditing profession. Aspiring ACCA students can expect a dynamic and enriching learning experience from Sir Owais Mirchawala’s demo lectures, setting a solid foundation for success in the AAA course.

Select Lecture Language
Course Orientation
by Owais Mirchawala
Watch Lecture
Course Orientation
by Owais Mirchawala
Watch Lecture

Lectures

Demo Lectures

The demo lectures of the AAA course within the ACCA program, presented by Sir Owais Mirchawala, offer a compelling introduction to the intricacies of Advanced Audit and Assurance. Sir Owais Mirchawala’s teaching style stands out for its clarity and depth, providing students with a comprehensive understanding of auditing principles and practices. His engaging approach not only demystifies complex concepts but also instills practical insights essential for navigating the challenges of the auditing profession. Aspiring ACCA students can expect a dynamic and enriching learning experience from Sir Owais Mirchawala’s demo lectures, setting a solid foundation for success in the AAA course.

Select Lecture Language
Course Orientation
by Owais Mirchawala
Watch Lecture
Course Orientation
by Owais Mirchawala
Watch Lecture

Lectures

Stay ahead in the Exams with Mirchawala's specialized LMS.
MHA-LMS

Our Specialised LMS provides student with the course in well structured manner which ensure effective and efficient study. Customized Testing system in our LMS helps a student to have actual exam experience while attempting homeworks and Mock Exams.

To discover further key features of our LMS, including Access to recorded lectures library, specialized testing system, access to course attachments and comprehensive progress reports, watch our tutorial video.

Watch LMS Walkthrough

Seamless
Streaming

Access to video
lectures library

resource
libraries

testing
system

Supports Windows,
iiOS, android

Stay ahead in the world of finance with Mirchawala's innovative LMS.
MHA-LMS
Welcome to Mirchawala’s cutting-edge Learning Management System (LMS), the heartbeat of your accountancy journey! Our LMS is a dynamic platform tailored for seamless learning, offering real-time progress tracking, interactive modules, and collaborative study tools.

To discover the key features of our LMS, including personalized study plans, live webinars, resource libraries, discussion forums, and comprehensive progress reports!”

Watch LMS Walkthrough

personalized
study plans

Comprehensive
Recorded Lectures

resource
libraries

discussion
forums

Queries with
Instructor

personalized
study plans

Comprehensive
Recorded Lectures

resource
libraries

discussion
forums

Queries with
Instructor

Course Outline
Audit Planning
  • Objectives: Define the purpose and scope of the audit, assess risks, and develop a strategy for gathering evidence.
  • Key considerations: Understanding the business, internal controls, industry risks, and regulatory requirements.
  • Deliverables: Audit plan outlining procedures, timeline, and resources.
  • Internal controls: Evaluate the effectiveness of controls in preventing and detecting errors or fraud.
  • Risk assessment: Identify and analyze potential risks that could affect the financial statements.
  • Materiality: Determine the level of misstatement that would be considered significant and require adjustment.
  • Types of evidence: Documentary, physical, analytical, and inquiry evidence.
  • Sufficiency and relevance: Ensure evidence is reliable, relevant, and supports the audit opinion.
  • Audit sampling: Use sampling techniques to test a representative portion of transactions or balances.
  • Analytical procedures: Compare financial data to industry benchmarks or trends to identify potential anomalies.
  • Tests of controls: Evaluate the design and effectiveness of internal controls.
  • Substantive procedures: Test the accuracy and completeness of financial statements.
  • Types of reports: Unqualified, qualified, adverse, and disclaimer of opinion.
  • Reporting standards: Follow International Standards on Auditing (ISA) or Generally Accepted Auditing Principles (GAAP).
  • Communication: Clearly communicate findings and recommendations to stakeholders.
Course Outline
Audit Planning
  • Objectives: Define the purpose and scope of the audit, assess risks, and develop a strategy for gathering evidence.
  • Key considerations: Understanding the business, internal controls, industry risks, and regulatory requirements.
  • Deliverables: Audit plan outlining procedures, timeline, and resources.
  • Internal controls: Evaluate the effectiveness of controls in preventing and detecting errors or fraud.
  • Risk assessment: Identify and analyze potential risks that could affect the financial statements.
  • Materiality: Determine the level of misstatement that would be considered significant and require adjustment.
  • Types of evidence: Documentary, physical, analytical, and inquiry evidence.
  • Sufficiency and relevance: Ensure evidence is reliable, relevant, and supports the audit opinion.
  • Audit sampling: Use sampling techniques to test a representative portion of transactions or balances.
  • Analytical procedures: Compare financial data to industry benchmarks or trends to identify potential anomalies.
  • Tests of controls: Evaluate the design and effectiveness of internal controls.
  • Substantive procedures: Test the accuracy and completeness of financial statements.
  • Types of reports: Unqualified, qualified, adverse, and disclaimer of opinion.
  • Reporting standards: Follow International Standards on Auditing (ISA) or Generally Accepted Auditing Principles (GAAP).
  • Communication: Clearly communicate findings and recommendations to stakeholders.
  • Code of ethics: Understand and adhere to professional ethical standards for auditors.
  • Independence: Maintain objectivity and avoid conflicts of interest.
  • Professional skepticism: Maintain a questioning attitude throughout the audit.
  • Information technology audits: Focus on the controls and risks associated with IT systems.
  • Operational audits: Evaluate the efficiency and effectiveness of operations.
  • Compliance audits: Assess adherence to laws, regulations, and internal policies.
  • Forensic accounting: Investigate financial fraud and misconduct.
  • Due diligence: Evaluate a business for a potential acquisition or investment.
  • Agreed-upon procedures: Perform specific procedures as agreed upon with the client.
  • Internal audit: Provide independent assurance to an organization's management.
  • Government auditing: Audit government agencies and programs.
  • Non-profit auditing: Audit non-profit organizations.
  • Stay up-to-date on current auditing pronouncements and best practices.
  • Read journals and articles on specific audit topics.
  • Attend conferences and training courses.

Course Outline

Free Resources for AAA by Tutor
Here are some videos & study material for AAA
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Free
Resources

Frequently Asked Questions
What is the difference between AAA and Audit and Assurance (AA)?
  • The AAA exam is designed for experienced auditors who want to specialize in complex audits. The AA exam is a prerequisite for the AAA exam and covers the fundamentals of auditing.
  • The AAA exam is a 4-hour computer-based exam (CBE) with three sections:
  • • Section A: 50 objective test questions (OTQs) on technical and professional areas (2 hours)
  • • Section B: Two scenario-based case studies (2 hours)
  • • Section C: One optional question on a current auditing issue (1 hour)
  • MHA provides a variety of resources to help you prepare for the AAA exam, including:
  • • The AAA syllabus and study guide: This document outlines the topics that will be covered in the exam.
  • • Past exam papers and solutions: These can help you familiarize yourself with the format and style of the exam questions.
  • • Recorded lectures and other materials.
  • There is no specific level of seniority required for the AAA exam, but it is generally recommended for auditors with at least 3-5 years of experience.
  • It is important to have a good understanding of the International Standards on Auditing (ISAs), but you do not need to memorize all of the ISA numbers.
Frequently Asked Questions
What is the difference between AAA and Audit and Assurance (AA)?
  • The AAA exam is designed for experienced auditors who want to specialize in complex audits. The AA exam is a prerequisite for the AAA exam and covers the fundamentals of auditing.
  • The AAA exam is a 4-hour computer-based exam (CBE) with three sections:
  • • Section A: 50 objective test questions (OTQs) on technical and professional areas (2 hours)
  • • Section B: Two scenario-based case studies (2 hours)
  • • Section C: One optional question on a current auditing issue (1 hour)
  • MHA provides a variety of resources to help you prepare for the AAA exam, including:
  • • The AAA syllabus and study guide: This document outlines the topics that will be covered in the exam.
  • • Past exam papers and solutions: These can help you familiarize yourself with the format and style of the exam questions.
  • • Recorded lectures and other materials.
  • There is no specific level of seniority required for the AAA exam, but it is generally recommended for auditors with at least 3-5 years of experience.
  • It is important to have a good understanding of the International Standards on Auditing (ISAs), but you do not need to memorize all of the ISA numbers.
  • Bullet points can be used in some cases, but be sure to provide enough detail to support your points.
  • The level of detail required will vary depending on the specific question. However, you should be able to provide a clear and concise explanation of the audit opinion and the reasons for it.
  • You should choose Sir Owais Mirchawala because of his 24/7 availability, providing support and also his immense teaching experience in the area of audit.
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