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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA IIA-CIA-Part3 Pass Test Guide, New IIA-CIA-Part3 Study Notes

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IIA Internal Audit Function Sample Questions (Q532-Q537):

NEW QUESTION # 532
Ordinary shareholders with preemptive rights are entitled to:

Answer: C

Explanation:
Preemptive rights protect ordinary shareholders, proportional ownership interests from dilution in value. A secondary purpose is to maintain the shareholders' control of the entity. Accordingly, the preemptive right, whether granted by statute or by the corporate charter, grants ordinary shareholders the power to acquire on a pro rata basis any additional ordinary shares sold by the entity. Preemptive rights also apply to debt convertible into ordinary shares.


NEW QUESTION # 533
While performing an audit of a car tire manufacturing plant, an internal auditor noticed a significant decrease in the number of tires produced from the previous operating period. To determine whether worker inefficiency caused the decrease, what additional information should the auditor request?

Answer: C

Explanation:
* Understanding the Audit Concern:
* The internal auditor observed a significant decline in tire production and needs to assess whether worker inefficiency is the cause.
* Worker inefficiency is typically measured in terms of productivity, which relates output (number of tires produced) to input (labor hours worked).
* Why Option A is Correct?
* Total tire production labor hours provide a direct measure of worker efficiency. By analyzing the number of tires produced per labor hour, the auditor can determine whether efficiency has declined.
* If labor hours remained constant or increased while production declined, this indicates inefficiency.
* This approach aligns with IIA Standard 1220 - Due Professional Care, which requires auditors to use appropriate analysis to support findings.
* Additionally, per IIA Standard 2310 - Identifying Information, auditors must obtain sufficient and relevant data to support conclusions.
* Why Other Options Are Incorrect?
* Option B (Total tire production costs):
* Total costs include factors beyond labor efficiency, such as raw material prices, machinery maintenance, and overhead. This does not directly measure worker productivity.
* Option C (Plant production employee headcount average):
* Employee headcount alone does not reflect efficiency; it does not account for hours worked or individual performance.
* Option D (Production machinery utilization rates):
* Machinery efficiency is important but does not directly measure worker inefficiency. A decline in machine utilization could be due to maintenance, material shortages, or other non-labor factors.
* Labor hours per unit of production (tires produced per labor hour) is the best metric for evaluating worker efficiency.
* IIA Standards 1220 and 2310 support data-driven, relevant information gathering for audit conclusions.
Final Justification:IIA References:
* IPPF Standard 1220 - Due Professional Care
* IPPF Standard 2310 - Identifying Information
* Performance Standard 2320 - Analysis and Evaluation


NEW QUESTION # 534
The owner of a newly established janitorial entity is deciding what type of checking to open. The entity is planning to keep a US $500 minimum balance in the account for emergencies and plans to write roughly 80 checks per month. The bank charges US $10 per month plus a US $0.10 per check charge for a standard business checking account with no minimum balance. The entity also has the option of a premium business checking account that requires a US $2,500 minimum balance but has no monthly fees or per check charges If the entity's cost of funds is 10%. which account should the entity choose?

Answer: D

Explanation:
The standard account will cost US $10 per month plus US $8 in check charges $.10 x 80 checks), for a total of US $18 per month US $216 per year). The premium account has no check charges. But it will require the depositor to maintain a balance of US $2,000 more than desired. At a 10% cost of capital, the incremental US $2,000 minimum deposit will cost US $200 per year. Thus, the premium account should be selected because it is cheaper by US $16 per year.


NEW QUESTION # 535
Focus An organization has decided to have all employees work from home. Which of the following network types would securely enable this approach?

Answer: A


NEW QUESTION # 536
During the past few years, Wilder Company has experienced the following average number of power outages:

Each power outage results in out-of-pocket costs of US $800. For US $1,000 per month, Wilder can lease a generator to provide power during outages. If Wilder leases a generator in the coming year, the estimated savings (or additional expense) for the year will be

Answer: D

Explanation:
Each outage costs US $800, but this expense can be avoided by paying US $1,000 per month (US $12,000 for the year). The expected-value approach uses the probability distribution derived from past experience to determine the average expected outages per month.
3/12x0 = 0.0 2/12x1 = 0.16667 4/12x2 = 0.66667 3/12x3 = 0.75000 1.58334
The company can expect to have, on average. 1.58334 outages per month. At US $800 per outage, the expected cost is US $1,266.67. Thus, paying US $1.000 to avoid an expense of US $1,266.67 saves US $266.67 per month, or US $3,200 per year.


NEW QUESTION # 537
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