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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Business Acumen35%- Governance, Risk, and Control
  • 1. Ethics and compliance
  • 2. Risk management methodologies
  • 3. Control frameworks and design
  • 4. Corporate governance frameworks
- Organizational Objectives, Behavior, and Performance
  • 1. Strategic planning and alignment
  • 2. Performance measurement and management
  • 3. Management and leadership effectiveness
  • 4. Organizational behavior and leadership
- Organizational Structure and Business Processes
  • 1. Structure types and risk implications
  • 2. Core business processes and risks
  • 3. Project management principles
  • 4. Outsourcing and third-party management
Topic 2: Information Technology20%- IT Governance and Strategy
  • 1. IT investment and portfolio management
  • 2. IT governance frameworks (COBIT, ITIL)
  • 3. IT alignment with business goals
- Emerging Technologies and Data Analytics
  • 1. Continuous auditing and monitoring
  • 2. AI, RPA, blockchain, IoT
  • 3. Data analytics concepts and tools
- IT Infrastructure and Applications
  • 1. Application development and controls
  • 2. Database and data management
  • 3. Hardware, software, and networks
  • 4. Cloud computing and virtualization
Topic 3: Financial Management20%- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Budgeting and variance analysis
  • 3. Cost concepts and allocation
- Financial Management and Capital Budgeting
  • 1. Capital structure and financing
  • 2. Capital budgeting techniques (NPV, IRR)
  • 3. Tax and regulatory considerations
  • 4. Working capital management
- Financial Accounting and Reporting
  • 1. Accounting principles and standards
  • 2. Basic financial statements and elements
  • 3. Financial statement analysis
Topic 4: Information Security25%- Security Incidents and Continuity
  • 1. Incident response and management
  • 2. Disaster recovery
  • 3. Business continuity planning
- Security Risks and Controls
  • 1. Access control and identity management
  • 2. Threats, vulnerabilities, and attacks
  • 3. Network and infrastructure security
  • 4. Data protection and privacy
- Information Security Principles
  • 1. Security governance and policies
  • 2. Confidentiality, integrity, availability
  • 3. Security frameworks and standards

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IIA Internal Audit Function Sample Questions (Q674-Q679):

NEW QUESTION # 674
Which of the following types of budgets will best provide the basis for evaluating the organization's performance?

Answer: C


NEW QUESTION # 675
A multinational organization allows its employees to access work email via personal smart devices. However, users are required to consent to the installation of mobile device management (MDM) software that will remotely wipe data in case of theft or other incidents. Which of the following should the organization ensure in exchange for the employees' consent?

Answer: C

Explanation:
When implementing Mobile Device Management (MDM) software, organizations must balance security and employee privacy. Since MDM allows remote wiping of data, it is essential to ensure that personal data remains protected and is not accessible or deleted by administrators.
* (A) That those employees who do not consent to MDM software cannot have an email account:
* While organizations may require MDM for security, they should offer alternative access methods (e.g., web-based email) to avoid strict enforcement that could impact employee productivity.
* Denying access entirely may violate employment agreements or privacy laws in certain jurisdictions.
* (B) That personal data on the device cannot be accessed and deleted by system administrators (Correct Answer):
* The organization should ensure that MDM software does not intrude on personal data such as photos, messages, and private applications.
* Best practice is to configure MDM to only manage corporate data and applications, ensuring that personal files remain untouched.
* This aligns with privacy laws such as GDPR (General Data Protection Regulation) and CCPA (California Consumer Privacy Act).
* (C) That monitoring of employees' online activities is conducted in a covert way to avoid upsetting them:
* Ethical and legal standards require transparency when monitoring employees.
* Covert monitoring is generally illegal under privacy laws like GDPR and the U.S. Electronic Communications Privacy Act (ECPA).
* (D) That employee consent includes appropriate waivers regarding potential breaches to their privacy:
* While obtaining consent is important, organizations cannot force employees to waive their legal privacy rights.
* Consent alone does not justify unrestricted access to personal data.
* IIA GTAG 17: Auditing IT Security - Recommends safeguarding personal and corporate data in BYOD (Bring Your Own Device) policies.
* COBIT Framework - DSS05 (Manage Security Services) - Advises organizations to define policies that protect corporate assets without violating employee privacy.
* ISO/IEC 27001: Information Security Management System - Requires organizations to implement security controls without infringing on employee rights.
Analysis of Each Option:IIA References:Conclusion:Since personal data privacy must be preserved, option (B) is the correct answer.


NEW QUESTION # 676
The basic purpose of most national securities laws is to regulate the issue of investment securities by:

Answer: C

Explanation:
The basic purpose of the securities laws is to provide disclosure of adequate information so that investors can evaluate investments. This is accomplished through reporting requirements concerning the issuance and subsequent trading of securities. However, the government does not assess the merits of these securities.


NEW QUESTION # 677
The enterprise uses straight-line depreciation for financial reporting purposes, but uses accelerated depreciation for tax purposes. Which of the following account balances would be lower in the financial statements used for tax purposes than it would be in the general purpose financial statements?

Answer: A

Explanation:
Because the tax basis uses an accelerated method, depreciation expense and accumulated depreciation will be greater. Moreover, taxable income will be lower than financial net income. Consequently tax-basis retained earnings will be less than that in the general purpose financial statements. Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.


NEW QUESTION # 678
In the statement of cash flows, the payment of cash dividends appears in the <List A} activities section as a <List B- of cash.

Answer: A

Explanation:
Dividends paid may be treated as a cash outflow from financing activities because they are a cost of obtaining resources from owners. However, they may also be treated as operating items to help determine the entity's ability to pay dividends from operating cash flows.


NEW QUESTION # 679
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