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

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