IIA-CIA-Part3出題内容、IIA-CIA-Part3勉強時間

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function 認定 IIA-CIA-Part3 試験問題 (Q240-Q245):

質問 # 240
User acceptance testing is more important in an object-oriented development process than in a traditional environment because of the implications of the:

正解：A

解説：
In object-oriented development, all objects in a class inherit the properties of higher classes in the hierarchy. Thus, changes in one object may affect many other objects, and the extent and effects of errors significantly increase. Testing one object provides no assurance that the objects are properly coordinated. Accordingly, user acceptance testing to verify correct functioning of the whole system becomes more important.


質問 # 241
Under a value-added taxing system:

正解：B


質問 # 242
Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

正解：C


質問 # 243
Barnes Corporation expected to sell 150,000 board games during the month of November. and the company's master budget contained the following data related to the sale and production of these games:

Actual sales during November were 180.000 games. Using a flexible budget, the company expects the operating income for the month of November to be:

正解：A

解説：
Revenue of US $2,400,000 reflects a unit selling price of US $16 $2.400,000 150.000 games). The contribution margin is US $975,000, or US $6.50 per game $975,000 150,000 games). Thus, unit variable cost is US $9.50 $16 - $6.50). Increasing sales will result in an increased contribution margin of US $195,000 30,000 x $6.50). Assuming no additional fixed costs, net income will increase to US $420,000 $225,000 originally reported +$195,000).


質問 # 244
Auditors making database queries often need to combine several tables to get the information they want. One approach to combining tables is known as:

正解：A

解説：
In data management terminology, joining is the combining of data files based on a common data element. For example, if rows in a table containing information about specified parts have been selected, the result can be joined with a table that contains information about suppliers. The join operation may combine the two tables using the supplier number assuming both tables contained this element) to provide information about the suppliers of particular parts.


質問 # 245
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