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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function 認定 IIA-CIA-Part3 試験問題 (Q713-Q718):

質問 # 713
At an organization that uses a periodic inventory system, the accountant accidentally understated the organization's beginning inventory. How would the accountant's accident impact the income statement?

正解：B


質問 # 714
Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?
1. To determine areas of primary concern.
2. To establish a standard format for process mapping.
3. To define areas of responsibility within the organization.
4. To assess the performance of employees.

正解：D


質問 # 715
Which of the following risks is more likely to be encountered in an end-user computing EUC) environment as compared with a centralized environment?

正解：D

解説：
The risk of allowing end users to develop their own applications is decentralization of control. End-user developed applications may not be subject to an independent outside review by systems analysts and are not created in the context of a formal development methodology. These applications may lack appropriate standards, controls, and quality assurance procedures. Moreover, when end users create their own applications and files, private information systems may proliferate in which data are largely uncontrolled. These systems may contain the same information, but end-user applications may update and define the data in different ways. Thus, determining the location of data and ensuring data consistency become more difficult because the applications are difficult to integrate.


質問 # 716
During her annual performance review, a sales manager admits that she experiences significant stress due to her job but stays with the organization because of the high bonuses she earns. Which of the following best describes her primary motivation to remain in the job?

正解：D

解説：
Extrinsic rewards are external incentives that motivate an employee to perform a task or stay in a job. These rewards include salary, bonuses, benefits, promotions, and other tangible incentives. In this case, the sales manager explicitly states that she remains in the organization because of the high bonuses, making this an example of extrinsic motivation.
(A) Incorrect - Intrinsic reward.
Intrinsic rewards are derived from internal satisfaction, such as personal growth, job fulfillment, or passion for work.
Since the manager stays primarily for monetary bonuses rather than job satisfaction, this is not intrinsic motivation.
(B) Incorrect - Job enrichment.
Job enrichment involves enhancing job roles by adding responsibilities, autonomy, or variety to improve motivation.
The scenario does not mention job enhancement as a reason for staying.
(C) Correct - Extrinsic reward.
High bonuses are a classic example of extrinsic motivation.
The manager is staying for financial incentives rather than job satisfaction.
(D) Incorrect - The hierarchy of needs.
Maslow's Hierarchy of Needs explains different levels of human motivation, but the question asks for a specific type of motivation rather than a broad theoretical framework.
IIA's Guide on Human Resources Risk Management
Highlights the impact of extrinsic vs. intrinsic motivation on employee retention.
COSO's ERM Framework - Employee Retention and Performance Management
Discusses the role of financial incentives in retaining employees.
IIA's Global Internal Audit Standards - Organizational Behavior and Employee Motivation Explains intrinsic vs. extrinsic rewards in workforce management.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:


質問 # 717
A pricing strategy that sells combinations of products at a price lower than the combined prices of the individual items is:

正解：B

解説：
Product-bundle pricing is a strategy to promote items consumers might not otherwise buy by selling combinations of products at a price lower than the prices of the individual items combined.


質問 # 718
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