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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Information Security	25%	- Security Incidents and Continuity 1. Business continuity planning 2. Disaster recovery 3. Incident response and management - Security Risks and Controls 1. Data protection and privacy 2. Access control and identity management 3. Network and infrastructure security 4. Threats, vulnerabilities, and attacks - Information Security Principles 1. Security governance and policies 2. Confidentiality, integrity, availability 3. Security frameworks and standards
Financial Management	20%	- Financial Accounting and Reporting 1. Basic financial statements and elements 2. Financial statement analysis 3. Accounting principles and standards - Financial Management and Capital Budgeting 1. Capital structure and financing 2. Working capital management 3. Capital budgeting techniques (NPV, IRR) 4. Tax and regulatory considerations - Managerial Accounting 1. Pricing and product decisions 2. Budgeting and variance analysis 3. Cost concepts and allocation
Business Acumen	35%	- Organizational Objectives, Behavior, and Performance 1. Strategic planning and alignment 2. Performance measurement and management 3. Organizational behavior and leadership 4. Management and leadership effectiveness - Organizational Structure and Business Processes 1. Project management principles 2. Outsourcing and third-party management 3. Core business processes and risks 4. Structure types and risk implications - Governance, Risk, and Control 1. Risk management methodologies 2. Control frameworks and design 3. Ethics and compliance 4. Corporate governance frameworks
Information Technology	20%	- IT Infrastructure and Applications 1. Cloud computing and virtualization 2. Hardware, software, and networks 3. Application development and controls 4. Database and data management - IT Governance and Strategy 1. IT alignment with business goals 2. IT investment and portfolio management 3. IT governance frameworks (COBIT, ITIL) - Emerging Technologies and Data Analytics 1. Data analytics concepts and tools 2. AI, RPA, blockchain, IoT 3. Continuous auditing and monitoring

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IIA Internal Audit Function Sample Questions (Q711-Q716):

NEW QUESTION # 711
Which of the following statements is true regarding outsourced business processes?

A. The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.
B. The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.
C. Generally, independence is improved when the internal audit activity reviews outsourced business processes.
D. Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

Answer: B

NEW QUESTION # 712
The high cost of short-term financing has recently caused an entity to reevaluate the terms of credit it extends to its customers. The current policy is 1/10, net 60. If customers can borrow at the prime rate, at what prime rate must the entity change its terms of credit in order to avoid an undesirable extension in its collection of receivables?

A. 5%
B. 7%
C. 2%
D. 8%

Answer: D

Explanation:
Terms of 1/10, net 60 mean that a buyer can save 1% of the purchase price by paying 50 days early. In essence, not taking the discount results in the buyer's borrowing 99% of the in price for 50 days at a total interest charge of 1% of the invoice price. Because a year has 7.3 50-day per periods 365 50), the credit terms 1/10, net 60 yield an effective annualized interest charge of approximately 7.371 [(I% 99%) 7.3]. If the prime rate were higher than 7.37%, the buyer would prefer to borrow from the vendor i.e., not pay within the discount period) rather than from a bank. Consequently, an 8% prime rate could cause the vendor's receivables to increase. An entity sells 10,000 skateboards a year at US $66 each. All sales are on credit, with terms of 3/10. net 30, which means three percent discount if percent it is made within 10 days; otherwise full payment is due at the end of 30 days. One half of the customers are expected to take advantage of the discount and pay on day 10. The other half are expected to pay on day 30. Sales are ,, ict id to be uniform throughout the year for both types of customers.

NEW QUESTION # 713
When an entity increases its degree of financial leverage DFL), the:

A. Standard deviation of returns on the equity of the entity rises.
B. Systematic risk of the entity rises.
C. Systematic risk of the entity falls.
D. Equity beta of the entity falls.

Answer: A

Explanation:
The DFL equals the percentage change in FPS earnings available to ordinary shareholders) divided by the percentage change in net operating profit or loss. When the DFL rises, fixed interest charges and the riskiness of the entity rise. As a result, the variability of returns will increase. In other words, the standard deviation of returns of the entity rises.

NEW QUESTION # 714
Business process reengineering is most likely to:

A. Improve existing procedures.
B. Apply a continuous improvement model.
C. Implement modern information systems technology to eliminate some controls.
D. Be applied within individual departments.

Answer: C

Explanation:
Reengineering and TQM techniques eliminate many traditional controls. They exploit modern technology to improve productivity and decrease the number of clerical workers. Thus, controls should be automated and self-correcting and require minimal human intervention. Moreover, auditors must be prepared to encounter (and use) new technologies. The emphasis therefore shifts to monitoring so management can determine when an operation may be out of control and corrective action is needed.

NEW QUESTION # 715
The gross domestic product GDP) does not measure:

A. Market-oriented activity.
B. Improvements in product quality.
C. National economic performance.
D. The size of national output.

Answer: B

Explanation:
GDP is the total market value of all final goods and services produced within the
boundaries of the U.S. in one year, without regard to ownership of the means of production.
It is a monetary measure of quantitative data, not qualitative characteristics.
Thus, improvements in product quality are not measured by GDP.

NEW QUESTION # 716
......

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