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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Information Security	25%	- Information Security Principles 1. Security governance and policies 2. Security frameworks and standards 3. Confidentiality, integrity, availability - Security Risks and Controls 1. Network and infrastructure security 2. Threats, vulnerabilities, and attacks 3. Data protection and privacy 4. Access control and identity management - Security Incidents and Continuity 1. Incident response and management 2. Business continuity planning 3. Disaster recovery
Topic 2: Business Acumen	35%	- Organizational Structure and Business Processes 1. Outsourcing and third-party management 2. Core business processes and risks 3. Project management principles 4. Structure types and risk implications - Organizational Objectives, Behavior, and Performance 1. Strategic planning and alignment 2. Management and leadership effectiveness 3. Performance measurement and management 4. Organizational behavior and leadership - Governance, Risk, and Control 1. Ethics and compliance 2. Risk management methodologies 3. Corporate governance frameworks 4. Control frameworks and design
Topic 3: Information Technology	20%	- Emerging Technologies and Data Analytics 1. AI, RPA, blockchain, IoT 2. Data analytics concepts and tools 3. Continuous auditing and monitoring - IT Governance and Strategy 1. IT alignment with business goals 2. IT investment and portfolio management 3. IT governance frameworks (COBIT, ITIL) - IT Infrastructure and Applications 1. Cloud computing and virtualization 2. Database and data management 3. Application development and controls 4. Hardware, software, and networks
Topic 4: Financial Management	20%	- Financial Accounting and Reporting 1. Accounting principles and standards 2. Basic financial statements and elements 3. Financial statement analysis - Managerial Accounting 1. Cost concepts and allocation 2. Budgeting and variance analysis 3. Pricing and product decisions - Financial Management and Capital Budgeting 1. Tax and regulatory considerations 2. Capital budgeting techniques (NPV, IRR) 3. Capital structure and financing 4. Working capital management

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IIA Internal Audit Function Sample Questions (Q677-Q682):

NEW QUESTION # 677
During an audit of the payroll system, the internal auditor identifies and documents the following condition:
"Once a user is logged into the system, the user has access to all functionality within the system." What is the most likely root cause for tins issue?

A. There was no periodic review to validate access rights.
B. The authentication process relies on a simple password only, which is a weak method of authorization.
C. The system authorization of the user does not correctly reflect the access rights intended.
D. The application owner apparently did not approve the access request during the provisioning process.

Answer: C

Explanation:
The issue described suggests a systemic authorization flaw, where users gain unrestricted access once logged in. This points to an improperly configured authorization system, which should enforce role-based or least-privilege access to restrict users based on their job responsibilities.
* (A) Incorrect - The authentication process relies on a simple password only, which is a weak method of authorization.
* While weak authentication is a security risk, the issue described relates to excessive access permissions, not weak login credentials.
* (B) Correct - The system authorization of the user does not correctly reflect the access rights intended.
* The problem is that users have access to all functionality, which indicates an authorization issue
, not an authentication flaw.
* Proper role-based access controls (RBAC) should limit user permissions based on job functions.
* (C) Incorrect - There was no periodic review to validate access rights.
* While periodic reviews are important for detecting unauthorized access, the issue here is a system-level authorization design flaw rather than a failure in periodic reviews.
* (D) Incorrect - The application owner apparently did not approve the access request during the provisioning process.
* Even if an access request was approved incorrectly, the broader issue remains that all users have unrestricted access, which suggests a system misconfiguration rather than a single provisioning error.
* IIA's GTAG (Global Technology Audit Guide) - Access Control and Authorization
* Emphasizes the need for role-based access control (RBAC) to prevent unauthorized access.
* COBIT Framework - IT Security Governance
* Discusses proper authorization mechanisms to align system access with business needs.
* NIST Cybersecurity Framework - Access Management Controls
* Recommends restricting access rights based on the principle of least privilege (PoLP).
Analysis of Answer Choices:IIA References and Internal Auditing Standards:

NEW QUESTION # 678
After auditing the treasury function, the internal audit team issued a final report, which included an action plan agreed with management. When the audit team returned three months later to follow up on the action plan, management indicated that the plan had not been implemented because the old treasury system was being replaced with a new system. Which of the following is the most appropriate audit response?

A. The internal audit team should report this issue to the chief audit executive, who should discuss the issue with senior management
B. The internal audit team should disregard the original action plan and follow up next year, after management determines whether the new system poses any new risks
C. The internal audit team should propose a new, relevant action plan that takes into account the new treasury system
D. The internal audit team should report this issue to the chief audit executive, who should communicate management's noncompliance directly to the board

Answer: A

Explanation:
When management has not implemented agreed action plans, the internal audit team must escalate the matter to the CAE. The CAE is responsible for discussing such cases with senior management to understand the reasons and determine next steps.
Option A is inappropriate because it is management's responsibility-not internal audit's-to propose action plans. Option B disregards the initial high-risk issue. Option C (escalation to the board) is premature unless senior management fails to act.
Thus, the correct response is Option D: report to the CAE, who should discuss with senior management.
Reference:
IIA Standards - Standard 2500: Monitoring Progress; Standard 2600: Communicating the Acceptance of Risks.

NEW QUESTION # 679
Which of the following describes a typical desktop workstation used by most employees in their daily work?

A. Workstation contains software that controls information flow between the organization's network and the Internet.
B. Workstation contains software that enables the processing of transactions and is not shared among users of the organization's network.
C. Workstation contains software that manages user's access and processing of stored data on the organization's network.
D. Workstation contains software that prevents unauthorized transmission of information into and out of the organization's network.

Answer: B

NEW QUESTION # 680
Which statement best describes the emphasis of total quality management (TQM)?

A. Reducing the cost of inspection.
B. Doing each job right the first time.
C. Implementing better statistical quality control techniques.
D. Encouraging cross-functional teamwork.

Answer: B

Explanation:
The basic principles of TQM include (1) doing each job right the first time, (2) being customer oriented, (3) committing the organizational culture to continuous improvement, and (4) building teamwork and employee empowerment.

NEW QUESTION # 681
On January 1, an entity issued a 10-year US $500,000 bond at 96% of its face amount. The bond bears interest at 12%, payable on January 1 and July 1. The entry to record the issuance of the bond on January 1 is:

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

Answer: D

Explanation:
The entity received US $480,000 cash on the issuance of the bond. Its face amount is US $500,000, the amount to be paid at maturity. Hence, the credit to bonds payable is US $500,000. The US$20,000 difference is recorded as a discount on bonds payable a debit and is amortized over the life of the issue.

NEW QUESTION # 682
......

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