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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

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

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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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