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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q374-Q379):

NEW QUESTION # 374
An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?

Answer: D


NEW QUESTION # 375
An organization requires an average of 5S days to convert raw materials into finished products to sell. An average of 42 additional days is required to collect receivables. If the organization takes an average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?

Answer: B

Explanation:
Understanding the Cash Conversion Cycle (CCC):
The Cash Conversion Cycle (CCC) measures the time taken for a company to convert raw materials into cash flow.
CCC is calculated using the formula: CCC=DaysInventoryOutstanding(DIO)+DaysSalesOutstanding(DSO)
#DaysPayableOutstanding(DPO)CCC = Days Inventory Outstanding (DIO) + Days Sales Outstanding (DSO)
- Days Payable Outstanding (DPO)CCC=DaysInventoryOutstanding(DIO)+DaysSalesOutstanding(DSO)
#DaysPayableOutstanding(DPO)
Where:
DIO (Days Inventory Outstanding) = 55 days (time to convert raw materials to finished products).
DSO (Days Sales Outstanding) = 42 days (time to collect receivables).
DPO (Days Payable Outstanding) = 10 days (time to pay for raw materials).
Applying the Formula:
CCC=55+42#10CCC = 55 + 42 - 10CCC=55+42#10 CCC=100 daysCCC = 100 \text{ days}CCC=100 days Why Option C (100 Days) Is Correct?
The CCC represents the time the company's cash is tied up in production and sales before receiving payment.
This calculation aligns with IIA Standard 2120 - Risk Management, which requires auditors to assess financial liquidity and operational efficiency.
Why Other Options Are Incorrect?
Option A (26 days): Incorrect calculation.
Option B (90 days): Does not subtract DPO correctly.
Option D (110 days): Incorrect addition of all components instead of following the CCC formula.
The correct cash conversion cycle is 100 days, calculated using standard CCC methodology.
IIA Standard 2120 and financial management principles confirm the correct calculation.
Final Justification:IIA References:
IPPF Standard 2120 - Risk Management (Financial Performance & Liquidity Risk) COSO ERM - Working Capital & Cash Flow Management Financial Management Best Practices - Cash Conversion Cycle Analysis


NEW QUESTION # 376
The effect of just-in-time production approaches:

Answer: A

Explanation:
Just-in-time JIT) production approaches can reduce the cost of production. It lowers or eliminates inventory costs and requires production improvements to eliminate product defects.


NEW QUESTION # 377
Intensive distribution is most likely to be used for:

Answer: B

Explanation:
Convenience goods are consumer goods and services that are usually low-priced and I widely available. Consumers buy them often and with a minimum of comparison and effort.
Examples are soap and newspapers. Producers of convenience goods ordinarily use intensive distribution to sell their products through a large number of retail or wholesale units.


NEW QUESTION # 378
Which of the following is a key responsibility of a database administrator?

Answer: D


NEW QUESTION # 379
......

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