IIA-CIA-Part3 Valid Exam Guide - IIA-CIA-Part3 Unlimited Exam Practice

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Organizational Strategic Planning and Management25%- Identify the risk and control implications of different organizational structures
  • 1. Flat versus traditional
  • 2. Centralized versus decentralized
  • 3. Matrix structures
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Alternative strategies evaluation
  • 2. Objective setting
  • 3. Control environment
  • 4. Business context analysis
  • 5. Risk appetite definition
  • 6. Alignment to the organization's mission and values
- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Guiding people
  • 3. Coaching
  • 4. Mentoring
  • 5. Building organizational commitment
  • 6. Demonstrating entrepreneurial ability
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Examine organizational behavior and management principles
  • 1. Leadership styles
  • 2. Motivation theories
  • 3. Conflict resolution
  • 4. Team dynamics
  • 5. Change management
Information Technology20%- Recognize principles of data privacy and their potential impact on data security policies and practices
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Data extraction
  • 3. Continuous auditing
- Recognize data governance and data management concepts
- Explain the purpose and use of common information security and technology controls
  • 1. Digital signatures
  • 2. Passwords
  • 3. Antivirus
  • 4. Multi-factor authentication
  • 5. Firewalls
  • 6. IT general controls
  • 7. Encryption
  • 8. Biometrics
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Databases
  • 2. Business continuity and disaster recovery
  • 3. Cloud computing
  • 4. Networking
  • 5. Operating systems
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Social engineering
  • 2. Phishing
  • 3. Malware
  • 4. Ransomware
Financial Management10%- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Capital structure and financing
  • 3. Working capital management
  • 4. Foreign currency
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis
Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Cost accounting
  • 2. Financial analysis and decision-making
  • 3. Capital budgeting and investment
  • 4. Managerial accounting
  • 5. Working capital management
  • 6. Financial accounting and reporting
- Recognize various forms and elements of contracts
  • 1. Fixed-price and cost-reimbursable contracts
  • 2. Formality
  • 3. Consideration
  • 4. Unilateral and bilateral contracts
- Identify risk and control implications of project management
  • 1. Time/team/resources/cost management
  • 2. Project plan and scope
  • 3. Project risk management
  • 4. Change management in projects
- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Vendor management
  • 3. Quality control
- Describe business processes and their risk and control implications
  • 1. Sales and marketing
  • 2. Management of outsourced processes
  • 3. Human resources
  • 4. Procurement
  • 5. Product development
  • 6. Logistics

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IIA Internal Audit Function Sample Questions (Q53-Q58):

NEW QUESTION # 53
An organization allows employees to use mobile devices for business purposes. Which of the following could cause decreased employee productivity in case of data loss?

Answer: A

Explanation:
Decreased employee productivity after data loss is most directly caused by lack of data backup. If business data stored or accessed through mobile devices is lost and cannot be restored, employees may need to recreate work, delay tasks, repeat transactions, or wait for recovery. Malware, sensitive data exposure, and lack of encryption are serious security and privacy concerns, but they do not directly explain productivity loss from unrecoverable data. Backup controls support availability and recovery by ensuring data can be restored after deletion, corruption, device theft, or system failure. Internal auditors should evaluate mobile backup requirements, synchronization, cloud storage controls, recovery testing, encryption, and incident response.
Therefore, Option D is correct.


NEW QUESTION # 54
Which of the following performance measures would be appropriate for evaluating an
investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?

Answer: D


NEW QUESTION # 55
Total inventory ordering costs per year equal:

Answer: D

Explanation:
Total annual demand is 48,000 units 4,000 per month x 12). Hence, total annual ordering costs equal US $2,880 [$150 cost per order 48,000 units - 2,500 EOQ)].


NEW QUESTION # 56
Which of the following situations best applies to an organisation that uses a project, rather than a process, to accomplish its business activities?

Answer: C


NEW QUESTION # 57
Which of the following statements is correct regarding corporate compensation systems and related bonuses?
* A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.
* Compensation systems are not part of an organization ' s control system and should not be reported as such.
* An audit of an organization ' s compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.

Answer: C

Explanation:
Compensation and bonus systems are part of the control environment because they influence employee behavior, management incentives, ethical culture, and risk-taking. Poorly designed bonus structures can encourage manipulation of results, excessive risk acceptance, premature revenue recognition, cost shifting, or other behavior inconsistent with organizational objectives. Therefore, internal auditors should consider incentive compensation when evaluating internal control effectiveness. Statement 1 is correct. Statement 2 is wrong because compensation systems absolutely can affect controls and must be considered where relevant.
Statement 3 is also flawed because compensation risks may be connected to other processes, such as sales, production, financial reporting, and performance measurement. Auditing compensation in isolation could miss incentive-driven control weaknesses in those related areas. Therefore, only Statement 1 is correct, making Option A the verified answer.


NEW QUESTION # 58
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