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  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Certification Provider: IIA
  • Corresponding Certification:Certified Internal
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  • Languages: English

  • Number of Questions: 100 questions

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

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis
- Identify risk and control implications of financial management
  • 1. Capital structure and financing
  • 2. Financial instruments
  • 3. Working capital management
  • 4. Foreign currency
Organizational Strategic Planning and Management25%- Examine organizational behavior and management principles
  • 1. Motivation theories
  • 2. Change management
  • 3. Team dynamics
  • 4. Conflict resolution
  • 5. Leadership styles
- Identify risk and control implications related to leadership and mentoring
  • 1. Coaching
  • 2. Guiding people
  • 3. Providing constructive feedback
  • 4. Demonstrating entrepreneurial ability
  • 5. Building organizational commitment
  • 6. Mentoring
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Benchmarking
  • 3. Key performance indicators (KPIs)
- Identify the risk and control implications of different organizational structures
  • 1. Flat versus traditional
  • 2. Matrix structures
  • 3. Centralized versus decentralized
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Alternative strategies evaluation
  • 2. Risk appetite definition
  • 3. Control environment
  • 4. Business context analysis
  • 5. Alignment to the organization's mission and values
  • 6. Objective setting
Common Business Processes45%- Recognize various forms and elements of contracts
  • 1. Unilateral and bilateral contracts
  • 2. Consideration
  • 3. Formality
  • 4. Fixed-price and cost-reimbursable contracts
- Examine financial management concepts and their risk and control implications
  • 1. Financial accounting and reporting
  • 2. Capital budgeting and investment
  • 3. Financial analysis and decision-making
  • 4. Working capital management
  • 5. Cost accounting
  • 6. Managerial accounting
- Identify risk and control implications of project management
  • 1. Time/team/resources/cost management
  • 2. Change management in projects
  • 3. Project plan and scope
  • 4. Project risk management
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Quality control
  • 3. Inventory management
- Describe business processes and their risk and control implications
  • 1. Sales and marketing
  • 2. Product development
  • 3. Logistics
  • 4. Management of outsourced processes
  • 5. Human resources
  • 6. Procurement
Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Business continuity and disaster recovery
  • 2. Networking
  • 3. Databases
  • 4. Cloud computing
  • 5. Operating systems
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Malware
  • 2. Phishing
  • 3. Ransomware
  • 4. Social engineering
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Data extraction
  • 3. Continuous auditing
- Recognize data governance and data management concepts
- Explain the purpose and use of common information security and technology controls
  • 1. Encryption
  • 2. Multi-factor authentication
  • 3. Biometrics
  • 4. Passwords
  • 5. Firewalls
  • 6. Antivirus
  • 7. Digital signatures
  • 8. IT general controls
- Recognize principles of data privacy and their potential impact on data security policies and practices

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