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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

>> IIA-CIA-Part3 Zertifizierungsantworten <<

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q130-Q135):

130. Frage
When auditing the account receivables for the first time, an internal auditor noted that the finance team had not-over many accounting periods-reviewed the accounts receivables for debts that could no longer be collected. How should the auditor proceed?

Antwort: A

Begründung:
Best practice and accounting standards require that receivables unlikely to be collected be written off to avoid overstating assets. Internal audit should recommend that management review the receivables and write off uncollectible debts accordingly.
Option A (escalation to the board) is premature; it should first be addressed with management. Option B (removing from cash flow statement) is not correct because write-offs affect the balance sheet and income statement, not just cash flows. Option D ignores a material risk of misstated financial statements.
Reference:
IIA Standards - Standard 2410: Criteria for Communicating; Accounting best practices for doubtful accounts.


131. Frage
A type of network that is used to support interconnections within a building is known as a:

Antwort: A

Begründung:
A communications network consists of one or more computers and their peripheral equipment linked together. Local-area networks LANs) link together hardware and other equipment within a limited area, such as a building, so that users can share data and hardware devices.


132. Frage
Division A produces a product with a variable cost of $5 per unit and an allocated fixed cost of $3 per unit The market price of the product is $15 plus 20% selling cost. Division B currently purchases this product from an external supplier but is going to purchase it from division A for $18 Which of the following methods of transfer pricing is being used?

Antwort: C


133. Frage
A reader of a statement of cash flows wishes to analyze the major classes of gross cash receipts and gross cash payments from operating activities. Which methods of reporting cash flows from operating activities will supply that information?

Antwort: C

Begründung:
The statement of cash flows may report cash flows from operating activities in either an indirect or a direct format. The direct format reports the major classes of operating cash receipts and cash payments as gross amounts. The indirect presentation adjusts profit or loss to the same amount of net cash from operating activities that would be determined in accordance with the direct method. To arrive at this amount, the indirect method adjusts profit or loss for the effects of noncash transactions, deferrals or accruals of past or future operating cash flows, and income or expense related to financing or investing activities.


134. Frage
According to IIA guidance on IT, which of the following best describes a situation where data backup plans exist to ensure that critical data can be restored at some point in the future, but recovery and restore processes have not been defined?

Antwort: A


135. Frage
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