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CIMA P3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Controls | 25% | - Internal audit and compliance - Designing and recommending controls - COSO Internal Control Framework |
| Topic 2: Strategic Risk | 25% | - Risks in strategy formulation - Role of board and audit committees - Reputational and governance risk |
| Topic 3: Enterprise Risk | 25% | - Risk exposure, appetite and capacity - Risk registers and assurance mapping - ERM frameworks (e.g., COSO, ISO 31000) - Sources and types of risk |
| Topic 4: Cyber Risk | 25% | - Data protection and controls (ISO27001, NIST) - Cyber risk reporting frameworks - Cybersecurity threat types |
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