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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Financial Management	10%	- Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Ratio analysis 3. Common-size analysis - Identify risk and control implications of financial management 1. Foreign currency 2. Working capital management 3. Capital structure and financing 4. Financial instruments
Common Business Processes	45%	- Identify risk and control implications of project management 1. Change management in projects 2. Project risk management 3. Project plan and scope 4. Time/team/resources/cost management - Describe business processes and their risk and control implications 1. Sales and marketing 2. Product development 3. Human resources 4. Logistics 5. Procurement 6. Management of outsourced processes - Examine financial management concepts and their risk and control implications 1. Cost accounting 2. Working capital management 3. Managerial accounting 4. Capital budgeting and investment 5. Financial analysis and decision-making 6. Financial accounting and reporting - Recognize various forms and elements of contracts 1. Consideration 2. Fixed-price and cost-reimbursable contracts 3. Formality 4. Unilateral and bilateral contracts - Describe the risk and control implications of supply chain management 1. Vendor management 2. Quality control 3. Inventory management
Organizational Strategic Planning and Management	25%	- Identify risk and control implications related to leadership and mentoring 1. Guiding people 2. Building organizational commitment 3. Providing constructive feedback 4. Mentoring 5. Coaching 6. Demonstrating entrepreneurial ability - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Risk appetite definition 2. Business context analysis 3. Objective setting 4. Control environment 5. Alternative strategies evaluation 6. Alignment to the organization's mission and values - Examine organizational behavior and management principles 1. Team dynamics 2. Change management 3. Motivation theories 4. Leadership styles 5. Conflict resolution - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Benchmarking 2. Balanced scorecard 3. Key performance indicators (KPIs) - Identify the risk and control implications of different organizational structures 1. Flat versus traditional 2. Matrix structures 3. Centralized versus decentralized
Information Technology	20%	- Explain the purpose and use of common information security and technology controls 1. Passwords 2. IT general controls 3. Biometrics 4. Firewalls 5. Digital signatures 6. Encryption 7. Multi-factor authentication 8. Antivirus - Recognize principles of data privacy and their potential impact on data security policies and practices - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Ransomware 2. Malware 3. Phishing 4. Social engineering - Examine the role of data analytics in the audit process 1. Data analysis techniques 2. Continuous auditing 3. Data extraction - Recognize data governance and data management concepts - Identify risk and control implications related to IT infrastructure and systems 1. Databases 2. Networking 3. Cloud computing 4. Operating systems 5. Business continuity and disaster recovery

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IIA Internal Audit Function Sample Questions (Q270-Q275):

NEW QUESTION # 270
When granting third parties temporary access to an entity ' s computer systems, which of the following is the most effective control?

A. Access is approved by the supervising manager.
B. Administrator access is provided for a limited period.
C. User accounts are deleted when the work is completed.
D. User accounts specify expiration dates and are based on services provided.

Answer: D

Explanation:
The most effective control for temporary third-party access is to create user accounts with defined expiration dates and access rights based only on the services provided. This applies least privilege and automatically limits access duration, reducing the risk that accounts remain active after work ends. Manager approval is necessary, but approval alone does not technically restrict access. Providing administrator access, even for a limited period, is excessive unless absolutely required and tightly monitored. Deleting accounts after work is completed is useful but depends on timely manual action and may fail if completion is not communicated.
Internal audit should verify that third-party access is approved, time-bound, role-based, monitored, and promptly revoked. Therefore, Option B is correct.

NEW QUESTION # 271
Data access security related to applications may be enforced through all of the following except:

A. User identification and authentication functions in access control software.
B. Security functions provided by a database management system.
C. User identification and authentication functions incorporated in the application.
D. Utility software functions.

Answer: D

Explanation:
Utility programs perform routine functions e.g.. sorting and copying), are available to all users, and are promptly available for many different applications. Utility programs are one of the more serious weaknesses in data access security because some can bypass normal access controls.

NEW QUESTION # 272
Which of the following access setups is appropriate in a computer environment?

A. No Yes Yes Yes
B. Yes No No No
C. Yes No No Yes
D. No Yes Yes No

Answer: B

Explanation:
The appropriate setup for access in the computer environment is for users to have update access for production data. Users need to update data through applications programs, but have no need to change production programs.

NEW QUESTION # 273
A financial institution receives frequent and varied email requests from customers for funds to be wired out of their accounts. Which verification activity would best help the institution avoid falling victim to phishing?

A. Reviewing the customer record to verify whether the customer has authorized wire requests from that email address.
B. Reviewing the customer's wire activity to determine whether the request is typical.
C. Calling the customer at the phone number on record to validate the request.
D. Replying to the customer via email to validate the sender and request.

Answer: C

Explanation:
Phishing attacks often target financial institutions by impersonating customers and requesting fraudulent fund transfers. The best way to verify such requests is to independently contact the customer using a trusted communication channel, such as the phone number on record.
Verbal confirmation via a trusted number prevents fraudsters from exploiting email spoofing or compromised accounts.
This aligns with industry best practices, including multi-factor verification for high-risk transactions.
A). Reviewing the customer's wire activity to determine whether the request is typical. (Incorrect) While reviewing transaction history can help detect anomalies, fraudsters can mimic previous transaction patterns, making this method unreliable on its own.
B). Calling the customer at the phone number on record to validate the request. (Correct) Direct phone verification ensures that the actual account owner is making the request.
This is a widely recommended anti-fraud measure in financial institutions.
C). Replying to the customer via email to validate the sender and request. (Incorrect) If the email account is compromised, the fraudster will control the response.
Email validation is not secure for financial transactions.
D). Reviewing the customer record to verify whether the customer has authorized wire requests from that email address. (Incorrect) While this can help identify unregistered emails, attackers often spoof or hack real customer emails.
Email-based verification alone is not sufficient.
IIA GTAG 16 - Security Risk: IT and Cybersecurity recommends multi-factor authentication for high-risk financial transactions.
IIA Standard 2120 - Risk Management highlights the need for robust fraud prevention mechanisms, including direct customer verification.
FFIEC (Federal Financial Institutions Examination Council) Cybersecurity Guidelines emphasize the importance of out-of-band authentication for wire transfers.
Explanation of Answer Choices:IIA References:Thus, the correct answer is B. Calling the customer at the phone number on record to validate the request.

NEW QUESTION # 274
A retail organization mistakenly did not include $10,000 of inventory in the physical count at the end of the year.
What was the impact to the organization's financial statements?

A. Cost of sales is overstated and net income is understated.
B. Cost of sales and net income are understated.
C. Cost of sales and net income are overstated.
D. Cost of sales is understated and net income is overstated.

Answer: B

NEW QUESTION # 275
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