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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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最新的 Certified Internal IIA-CIA-Part3 免費考試真題 (Q203-Q208):

問題 #203
An assembly plant accumulates its variable and fixed manufacturing overhead costs in a
single cost pool, which is then applied to work in process using a single application base.
The assembly plant management wants to estimate the magnitude of the total manufacturing overhead costs for different volume levels of the application activity base using a flexible budget formula. If there is an increase in the application activity base that is within the relevant range of activity for the assembly plant, which one of the following relationships regarding variable and is true?

答案：D

解題說明：
Total variable cost changes when changes in the activity occur within the relevant range. The cost per unit for a variable cost is constant for all activity levels within the relevant range. Thus, if the activity volume increases within the relevant range, total variable costs will increase. A fixed cost does not change when volume changes occur in the activity level within the relevant range. If the activity volume increases within the relevant range, total fixed costs will remain unchanged.


問題 #204
Which of the following job design techniques would most likely be used to increase employee motivation through job responsibility and recognition?

答案：A

解題說明：
Understanding Job Enrichment:
Job enrichment is a job design technique that increases motivation by adding meaningful responsibilities, autonomy, and recognition to a job.
It aligns with Herzberg's Two-Factor Theory, which suggests that responsibility and recognition are key motivators.
How Job Enrichment Increases Employee Motivation:
Increases Autonomy: Employees are given more decision-making power, leading to a stronger sense of ownership.
Provides Recognition: Workers receive direct feedback and acknowledgment for their contributions.
Encourages Skill Development: Employees handle more complex tasks, improving job satisfaction and career growth opportunities.
Why Other Options Are Incorrect:
A). Job complicating - Incorrect, as this is not a recognized job design technique; increasing job difficulty does not improve motivation.
B). Job rotation - Incorrect, as job rotation involves shifting employees between different tasks to reduce monotony, but it does not necessarily increase job responsibility or recognition.
D). Job enlargement - Incorrect, as job enlargement adds more tasks at the same skill level, increasing workload without necessarily improving responsibility or recognition.
IIA's Perspective on Employee Motivation and Organizational Success:
IIA Standard 2120 - Risk Management states that internal auditors should evaluate employee engagement strategies, including job design techniques.
COSO ERM Framework emphasizes that motivated employees contribute to operational efficiency and organizational success.
IIA References:
IIA Standard 2120 - Risk Management & Employee Motivation
Herzberg's Two-Factor Theory - Motivation through Responsibility and Recognition COSO ERM - Employee Engagement and Organizational Performance Thus, the correct and verified answer is C. Job enrichment.


問題 #205
In a review of an EDI application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet ISO standards
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider
IV.
Verify that the service provider's contracts include necessary clauses, such as the right to audit

答案：C

解題說明：
An auditor should review trading partner agreements and contracts with third-party service providers. These documents should contain necessary clauses and appropriately limit liabilities. Moreover, legal counsel should have reviewed the agreements or contracts. An auditor should also determine whether the third- party service provider's operations and controls have been independently reviewed e.g., by public accountants).
Topic 4, Volume D


問題 #206
Which of the following statements about COBIT is not true?

答案：C


問題 #207
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?

答案：A

解題說明：
An investment center is evaluated not only on revenues and costs but also on how effectively it uses invested capital. Residual income is appropriate because it measures profit after deducting a required return on the investment base. This makes it suitable for assessing whether management generated returns above the organization's minimum required rate. Cost centers are evaluated mainly on cost control, revenue centers on revenue generation, and profit centers on revenues minus expenses; none of these centers is directly responsible for invested capital. Flexible budgets and variance analysis can apply to many responsibility centers. Contribution margin reporting is useful for segment profitability but does not fully evaluate investment use. Therefore, residual income is uniquely suited to investment center evaluation, making Option D correct.


問題 #208
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