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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Organizational Strategic Planning and Management	25%	- Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Control environment 2. Alternative strategies evaluation 3. Alignment to the organization's mission and values 4. Objective setting 5. Business context analysis 6. Risk appetite definition - Identify risk and control implications related to leadership and mentoring 1. Mentoring 2. Demonstrating entrepreneurial ability 3. Providing constructive feedback 4. Guiding people 5. Building organizational commitment 6. Coaching - Identify the risk and control implications of different organizational structures 1. Matrix structures 2. Centralized versus decentralized 3. Flat versus traditional - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Key performance indicators (KPIs) 2. Benchmarking 3. Balanced scorecard - Examine organizational behavior and management principles 1. Change management 2. Team dynamics 3. Conflict resolution 4. Motivation theories 5. Leadership styles
Topic 2: Common Business Processes	45%	- Describe business processes and their risk and control implications 1. Product development 2. Human resources 3. Management of outsourced processes 4. Logistics 5. Sales and marketing 6. Procurement - Examine financial management concepts and their risk and control implications 1. Cost accounting 2. Managerial accounting 3. Financial accounting and reporting 4. Capital budgeting and investment 5. Financial analysis and decision-making 6. Working capital management - Identify risk and control implications of project management 1. Time/team/resources/cost management 2. Project plan and scope 3. Change management in projects 4. Project risk management - Describe the risk and control implications of supply chain management 1. Vendor management 2. Quality control 3. Inventory management - Recognize various forms and elements of contracts 1. Fixed-price and cost-reimbursable contracts 2. Consideration 3. Unilateral and bilateral contracts 4. Formality
Topic 3: Information Technology	20%	- Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Malware 2. Social engineering 3. Ransomware 4. Phishing - Examine the role of data analytics in the audit process 1. Continuous auditing 2. Data extraction 3. Data analysis techniques - Recognize principles of data privacy and their potential impact on data security policies and practices - Explain the purpose and use of common information security and technology controls 1. Digital signatures 2. Encryption 3. Passwords 4. Antivirus 5. Firewalls 6. Biometrics 7. IT general controls 8. Multi-factor authentication - Recognize data governance and data management concepts - Identify risk and control implications related to IT infrastructure and systems 1. Business continuity and disaster recovery 2. Networking 3. Cloud computing 4. Operating systems 5. Databases
Topic 4: Financial Management	10%	- Identify risk and control implications of financial management 1. Foreign currency 2. Capital structure and financing 3. Financial instruments 4. Working capital management - Examine the risk and control implications of financial statement analysis 1. Ratio analysis 2. Common-size analysis 3. Trend analysis

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IIA Internal Audit Function Sample Questions (Q307-Q312):

NEW QUESTION # 307
Convertible bonds and bonds issued with warrants differ in that:

A. Bonds that are issued with warrants remain outstanding after the bondholder exercises the right to become an ordinary shareholder, while convertible bonds do not.
B. Convertible bonds have lower coupon rates than straight bonds, while bonds issued with warrants have higher coupon rates than straight bonds.
C. Convertible bonds have higher coupon rates than straight bonds, while bonds issued with warrants have lower coupon rates than straight bonds.
D. Convertible bonds remain outstanding after the bondholder exercises the right to become an ordinary shareholder, while bonds that are issued with warrants do not.

Answer: A

Explanation:
Warrants are usually detachable. They are options to purchase equity securities and should be separately accounted for. A capital gain results if the share price rises above the option price. The bonds remain outstanding if the warrants are exercised. Convertible bonds must be surrendered when the conversion privilege is exercised. Under IFRSs, the equity and debt features of convertible bonds are separately accounted for.

NEW QUESTION # 308
A direct effect of imposing a protective tariff on an item for which there are both foreign and domestic producers is that domestic producers will sell, <List A> of the item while domestic consumers consume ,List B> of the item.

A. Option A
B. Option D
C. Option B
D. Option C

Answer: C

Explanation:
Domestic producers are not subject to the tariff and will therefore have a price advantage over their foreign competitors. However, absent such competition, the domestic price of the item will be higher. Domestic producers will sell more at a higher price, and domestic consumers will consume less following the price increase.

NEW QUESTION # 309
A corporation reported salaries expense of US $190,000 for December of the current year. The following data are from its records:

The amount of cash payments for salaries during December of the current year was

A. US $154,000
B. US $166,000
C. US $226,000
D. US $214,000

Answer: B

Explanation:
An increase in prepaid salaries indicates that salaries expense is less than the cash paid for salaries. An increase in salaries payable indicates that salaries expense is more than the cash paid for salaries. Thus, the amount of cash payments for salaries was US $166.000$190,000 salaries expense + $6,000 increase in prepaid salaries - $30,000 increase in salaries payable).

NEW QUESTION # 310
Which of the following statements about a finance lease is false?

A. The lesser capitalizes the net investment in the lease.
B. The lesser records the leased item as an asset.
C. The lessee records depreciation or finance cost allowance on the leased asset
D. The lease arrangement represents a form of financing.

Answer: B

Explanation:
When a transaction meets the criteria of a finance lease, the lesser removes the leased item from the books and records lease payments receivable regardless of whether the lesser is a manufacturer or dealer. The lessee records and depreciates the leased item under a finance lease.

NEW QUESTION # 311
The accountant who prepared a spreadsheet model for workload forecasting left the company, and the accountant's successor was unable to understand how to use the spreadsheet. The best control for preventing such situations from occurring is to ensure that:

A. Documentation standards exist and are followed.
B. Adequate backups are made for spreadsheet models.
C. End-user computing efforts are consistent with strategic plans.
D. Use of end-user computing resources is monitored.

Answer: A

Explanation:
The accountant's successor could not use the forecasting model because of inadequate documentation. By requiring that documentation standards exist and are followed, the company will enable new employees to understand internally developed programs when the developer leaves the organization.

NEW QUESTION # 312
......

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