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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3中文版)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3 中文

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

Understanding IIA CIA Part 3 Exam Topics

  • Information technology (20%)
  • Business acumen (35%)
  • Financial management (20%)
  • Information security (25%)

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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