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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q431-Q436):

NEW QUESTION # 431
An organization discovered fraudulent activity involving the employee time-tracking system. One employee regularly docked in and clocked out her co-worker friends on their days off, inflating their reported work hours and increasing their wages. Which of the following physical authentication devices would be most effective at disabling this fraudulent scheme?

Answer: D

Explanation:
Fraud in time-tracking systems-such as "buddy punching" (where one employee clocks in/out for another)- is a common payroll fraud scheme. The most effective method to prevent this is biometric authentication, which ensures that only the actual employee can clock in or out.
(A) Face or finger recognition equipment. #
Correct. Biometric authentication (such as fingerprint or facial recognition) is the most effective solution because it uniquely identifies each individual, making it impossible for an employee to clock in on behalf of a colleague.
IIA GTAG "Managing and Auditing IT Vulnerabilities" recommends biometric authentication as a strong fraud prevention measure.
IIA Practice Guide "Fraud Prevention and Detection in an Automated Environment" highlights the use of biometrics for enhancing security in access control systems.
(B) Radio-frequency identification (RFID) chips to authenticate employees with cards.
Incorrect. RFID cards can be shared between employees, allowing fraud to continue. They are useful for access control but do not verify the identity of the person using the card.
(C) A requirement to clock in and clock out with a unique personal identification number (PIN).
Incorrect. PINs can be shared or stolen, making them ineffective in preventing buddy punching.
(D) A combination of a smart card and a password to clock in and clock out.
Incorrect. Like RFID and PIN systems, smart cards and passwords can be shared, making them ineffective against fraudulent time-tracking practices.
IIA GTAG - "Managing and Auditing IT Vulnerabilities"
IIA Practice Guide - "Fraud Prevention and Detection in an Automated Environment" COSO Framework - Fraud Risk Management Analysis of Answer Choices:IIA References:Thus, the correct answer is A, as biometric authentication directly verifies the employee's identity, preventing time-tracking fraud.


NEW QUESTION # 432
Which of the following statements is true regarding the capital budgeting procedure known as discounted payback period?

Answer: B


NEW QUESTION # 433
Which of the following is an example of a physical control?

Answer: D


NEW QUESTION # 434
Which of the following is usually a benefit of using electronic funds transfer EFT) for international cash transactions?

Answer: D

Explanation:
The processing and transmission of electronic transactions, such as EFTs, virtually eliminates human interaction. This process not only helps eliminate errors but also allows for the rapid detection and recovery from errors when they do occur.


NEW QUESTION # 435
Which of the following are typical audit considerations for a review of authentication? 1.Authentication policies and evaluation of controls transactions.
2.Management of passwords, independent reconciliation, and audit trail.
3.Control self-assessment tools used by management.
4.Independent verification of data integrity and accuracy.

Answer: C


NEW QUESTION # 436
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