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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q686-Q691):

NEW QUESTION # 686
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization ' s social and environmental impact on the local community?
* Determine whether previous incidents have been reported, managed, and resolved.
* Determine whether a business contingency plan exists.
* Determine the extent of transparency in reporting.
* Determine whether a cost/benefit analysis was performed for all related projects.

A. 1 and 4.
B. 1 and 3.
C. 2 and 3.
D. 2 and 4.

Answer: B

Explanation:
When evaluating social and environmental impact on the local community, internal audit should determine whether previous incidents were reported, managed, and resolved, and whether reporting is transparent. Prior incidents reveal how management handles actual community impact, complaints, environmental events, safety issues, or reputational concerns. Transparency in reporting is critical because stakeholders need reliable information about social and environmental performance. A business contingency plan may be relevant to continuity but is not the most important community-impact evaluation step. Cost-benefit analysis of related projects may support investment decisions, but it does not directly show whether community impact is responsibly managed. Internal audit should focus on accountability, incident management, stakeholder communication, and reporting credibility. Therefore, Option A is correct.

NEW QUESTION # 687
Risoner Company plans to purchase a machine with the following conditions:
Purchase price = US $300,000
The down payment = 10% of purchase price with remainder financed at an annual interest rate of 16%. The financing period is 8 years with equal annual payments made every year.
The present value of an annuity of US $1 per year for 8 years at 16% is 4.3436.
The present value of US $1 due at the end of 8 years at 16% is 3050
The annual payment rounded is:

A. US $43,200
B. US $62,160
C. US $82.350
D. US $39,150

Answer: B

Explanation:
The periodic payment is found by dividing the amount to be accumulated US $300,000 price - $30.000 down payment = US $270,000) by the interest factor for the present value of an ordinary annuity for 8 years at 16%. Consequently, the payment is US $62.160$270,000 - 4.3436).

NEW QUESTION # 688
Which of the following would be a risk in the development of end-user computing (EUC) applications, compared to traditional information systems?

A. Management may not be able to make quick and accurate decisions due to a diminished capacity to respond to managerial requests for computerized information
B. The organization may incur higher application development and maintenance costs for EUC systems.
C. Since development time is typically longer for EUC applications, management may not be able to respond quickly to competitive pressures
D. Management might place the same degree of reliance in reports produced by EUC applications as it does in reports produced under traditional systems development procedures .

Answer: D

NEW QUESTION # 689
A company plans to implement a bonus plan based on segment performance. In addition, the company plans to convert to a responsibility accounting system for segment reporting. The following costs which have been included in the segment performance reports that
have been prepared under the current system are being reviewed to determine if they should be included in the responsibility accounting segment reports:
I. Corporate administrative costs allocated on the basis of net segment sales.
II. Personnel costs assigned on the basis of the number of employees in each segment
III. Fixed computer facility costs divided equally among each segment
IV.
Variable computer operational costs charged to each segment based on actual hours used times a predetermined standard rate; any variable cost efficiency or inefficiency remains in the computer department. Of these four cost items, the only item that could logically be included in the segment performance reports prepared on a responsibility accounting basis would be the

A. Personnel costs.
B. Corporate administrative costs.
C. Variable computer operational costs.
D. Fixed computer facility costs_

Answer: C

Explanation:
The variable computer cost can be included. The segments are charged for actual age, which is under each segment's control. The predetermined standard rate is set at the beginning of the year and is known by the segment managers. Moreover efficiencies and inefficiencies of the computer department are not passed on to the segments. Both procedures promote a degree of control by the segments.

NEW QUESTION # 690
Which of the following statements regarding flat and hierarchical internal audit functions is true?

A. A hierarchical structure requires little supervision, and the work performed is consistent and reliable
B. A hierarchical structure tends to result in a higher cost base due to higher salaries to retain auditors with high knowledge and experience
C. A flat structure allows for growth within the function and leads to the cultivation of diverse skills and fresh perspectives
D. A flat structure creates an internal audit function that is highly knowledgeable and collaborative

Answer: B

Explanation:
In a hierarchical audit structure, work is reviewed across multiple levels of management, resulting in higher costs because highly skilled and experienced auditors are required for supervisory roles. This increases the cost base compared to a flat structure.
Option A exaggerates benefits of a flat structure. Option B is incorrect because hierarchical structures require more-not less-supervision. Option C is misleading because flat structures typically limit growth opportunities due to fewer layers of promotion.
Reference:
IIA Practice Guide - Organizational Governance in Internal Audit.

NEW QUESTION # 691
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