IIA-CIA-Part3 Originale Fragen, IIA-CIA-Part3 Zertifizierung

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

>> IIA-CIA-Part3 Originale Fragen <<

IIA-CIA-Part3 PrüfungGuide, IIA IIA-CIA-Part3 Zertifikat - Internal Audit Function

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q759-Q764):

759. Frage
Which of the following does not provide operational assurance that a computer system is operating properly?

Antwort: C


760. Frage
A cost-benefit analysis would show that the manufacturing company would save

Antwort: A

Begründung:
The relevant costs of making the motor are direct materials, direct labor, variable manufacturing overhead, rental costs of the special machinery, and rental costs of the new warehouse. The fixed manufacturing overhead and the costs of the current warehouse space are not relevant because they will be incurred regardless of whether the motor is made or bought. Buying the motor will cost US $630,000 30,000 x $21).
Making the motor will cost US $549,000 {[30,000 x $8 DM +$ 4 DL + $3 VOH)] +$54,000 + $45,000}. Hence, making the motor saves US $81,000 $630,000 - $549,000). A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is t. manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional offsite space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive the leasing costs itemized above, are:


761. Frage
All of the following are useful for forecasting the needed level of inventory except:

Antwort: B

Begründung:
Forecasts are the basis for business plans. Models are used in the forecasting process to make decisions that optimize future results. Internal accounting allocations of costs to different segments of the company are arbitrary assignments of already incurred costs that do not have anything to do with forecasting demand. An organization has collected data on the complaints made by personal computer users and has categorized the complaints.


762. Frage
The effective-interest method and the straight-line method of amortizing a bond discount differ in that the effective-interest method results in:

Antwort: D

Begründung:
Under the effective-interest method, interest expense for each period equals the effective interest rate times the carrying value of the bond issue. As the discount is amortized, the carrying value rises and interest expense increases.


763. Frage
Which of the following statements best describes the frameworks set forth by the International Standards Organization?

Antwort: C


764. Frage
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