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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q357-Q362):

NEW QUESTION # 357
Which of the following designations refers to taxes that will not necessarily take a larger absolute amount of income as income rises?

A. Proportional.
B. Progressive.
C. Regenerative
D. Regressive

Answer: D

Explanation:
Regressive taxes are those for which the average tax rate falls as income rises. They take a smaller percentage of income as income rises, so they will not necessarily take a larger absolute amount of income as income rises.

NEW QUESTION # 358
Which of the following is true of matrix organizations?

A. Authority, responsibility and accountability of the units Involved may vary based on the project's life, or the organization's culture
B. It is best suited for firms with scattered locations or for multi-line, Large-scale firms.
C. A unity-of-command concept requires employees to report technically, functionally, and administratively to the same manager.
D. A combination of product and functional departments allows management to utilize personnel from various Junctions.

Answer: A

Explanation:
* Understanding Matrix Organizations:
* A matrix organization is a hybrid structure that combines functional and project-based structures, where employees report to multiple managers (e.g., a functional manager and a project manager).
* These organizations adapt to projects by adjusting authority, responsibility, and accountability based on the project's stage or the organization's culture.
* Why Option C Is Correct?
* In a matrix organization, roles and decision-making authority evolve based on the project's phase, size, or complexity.
* Employees might report to different managers at different times, and accountability structures may change.
* This aligns with IIA Standard 2110 - Governance, which emphasizes clear roles and responsibilities in dynamic organizational structures.
* Why Other Options Are Incorrect?
* Option A (Unity-of-command concept):
* The unity-of-command principle states that employees should report to only one superior
, which contradicts the nature of a matrix organization, where dual reporting exists.
* Option B (Combination of product and functional departments allows management to utilize personnel from various functions):
* While matrix organizations integrate product and functional departments, the key defining feature is the variable authority, responsibility, and accountability, making option C a better fit.
* Option D (Best suited for firms with scattered locations or large-scale firms):
* While matrix structures can be used in large firms, they are not limited to them and are often found in project-based industries (e.g., engineering, IT, consulting).
* Matrix organizations adapt their authority structures based on project needs, making option C the best choice.
* IIA Standard 2110 supports governance structures that evolve with organizational needs.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Organizational Structure & Accountability)
* COSO ERM - Governance & Decision-Making in Matrix Organizations

NEW QUESTION # 359
At what point during the systems development process should an internal auditor verify that the new application ' s connectivity to the organization ' s other systems has been established correctly?

A. During implementation of the new application.
B. During testing of the new application.
C. During maintenance of the new application.
D. Prior to testing the new application.

Answer: D

Explanation:
Connectivity to other systems should be established correctly before testing the new application. If interfaces, data flows, network connections, and system dependencies are not ready before testing, the test results may be incomplete or misleading. Testing should evaluate the application in an environment that reflects required integration points. Waiting until implementation is too late because connectivity failures could disrupt production. Waiting until maintenance would mean the issue was not controlled during development. Internal audit should review whether system interfaces were identified, documented, configured, secured, and included in test planning. Correct connectivity before testing supports valid integration testing and reduces implementation risk. Therefore, Option A is correct.

NEW QUESTION # 360
Which of the following is most influenced by a retained earnings policy?

A. Net income.
B. Dividends.
C. Gross margin.
D. Cash.

Answer: A

NEW QUESTION # 361
The estimated demand for pretzels at the next home football game using a deterministic approach based on the most likely outcome is:

A. 5,000 pretzels.
B. 4,000 pretzels.
C. 6,000 pretzels.
D. 4,400 pretzels.

Answer: A

Explanation:
A deterministic approach assumes that a value is known with certainty. If that value is deemed to be the most likely outcome, assumed demand will be 5,000 pretzels,

The volume with the highest probability 35%). A beverage stand can sell either soft drinks or coffee on any given day. If the stand sells soft drinks and the weather i= hot, it will make US $2,600; if the weather is cold, the profit will be US $1,000. If the stand sells coffee and the weather is hot, it will make US $1,900: if the weather is cold, the profit will be US $2,000. The probability of cold weather on a given day at this time is 60°l%.

NEW QUESTION # 362
......

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