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Understanding IIA CIA Part 3 Exam Topics

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

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

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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

Section	Weight	Objectives
Financial Management	10%	- Identify risk and control implications of financial management 1. Working capital management 2. Financial instruments 3. Capital structure and financing 4. Foreign currency - Examine the risk and control implications of financial statement analysis 1. Ratio analysis 2. Common-size analysis 3. Trend analysis
Common Business Processes	45%	- Describe business processes and their risk and control implications 1. Sales and marketing 2. Logistics 3. Procurement 4. Human resources 5. Management of outsourced processes 6. Product development - Recognize various forms and elements of contracts 1. Formality 2. Fixed-price and cost-reimbursable contracts 3. Consideration 4. Unilateral and bilateral contracts - Examine financial management concepts and their risk and control implications 1. Working capital management 2. Capital budgeting and investment 3. Managerial accounting 4. Cost accounting 5. Financial accounting and reporting 6. Financial analysis and decision-making - Describe the risk and control implications of supply chain management 1. Quality control 2. Vendor management 3. Inventory management - Identify risk and control implications of project management 1. Project risk management 2. Project plan and scope 3. Change management in projects 4. Time/team/resources/cost management
Organizational Strategic Planning and Management	25%	- Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Alternative strategies evaluation 2. Alignment to the organization's mission and values 3. Risk appetite definition 4. Business context analysis 5. Control environment 6. Objective setting - Identify risk and control implications related to leadership and mentoring 1. Providing constructive feedback 2. Mentoring 3. Coaching 4. Guiding people 5. Demonstrating entrepreneurial ability 6. Building organizational commitment - Examine organizational behavior and management principles 1. Leadership styles 2. Change management 3. Motivation theories 4. Conflict resolution 5. Team dynamics - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Key performance indicators (KPIs) 2. Balanced scorecard 3. Benchmarking - Identify the risk and control implications of different organizational structures 1. Flat versus traditional 2. Centralized versus decentralized 3. Matrix structures
Information Technology	20%	- Examine the role of data analytics in the audit process 1. Data extraction 2. Data analysis techniques 3. Continuous auditing - Explain the purpose and use of common information security and technology controls 1. Passwords 2. Digital signatures 3. Antivirus 4. Encryption 5. IT general controls 6. Multi-factor authentication 7. Biometrics 8. Firewalls - Identify risk and control implications related to IT infrastructure and systems 1. Networking 2. Databases 3. Business continuity and disaster recovery 4. Operating systems 5. Cloud computing - Recognize principles of data privacy and their potential impact on data security policies and practices - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Phishing 2. Malware 3. Ransomware 4. Social engineering - Recognize data governance and data management concepts

IIA Internal Audit Function (IIA-CIA-Part3 Korean Version) Sample Questions:

Question #1

다음 중 데이터 분석 과정에서 획득한 도트로 가장 먼저 해야 할 일은 무엇입니까?

A. 완전성과 정확성을 확인합니다.
B. 완전성과 무결성을 확인합니다.
C. 존재와 정확성을 확인합니다.
D. 존재와 완전성을 확인한다.

Reveal Solution Discussion 0

Correct Answer: A 🗳️