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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q725-Q730):

NEW QUESTION # 725
An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?

A. $51,000
B. $320,000
C. $34,000
D. $60,000

Answer: B

NEW QUESTION # 726
During a review of the accounts payable process, an internal auditor gathered all of the vendor payment transactions for the past 24 months. The auditor then used an Analytics tool to identify the top five vendors that received the highest sum of payments. Which of the following analytics techniques did the auditor apply?

A. Data mining
B. Data analysis.
C. Process analysis
D. Process mining

Answer: B

Explanation:
The auditor used an analytics tool to examine vendor payment transactions over 24 months and identify the top five vendors receiving the highest payments. This process involves examining, summarizing, and interpreting data, which falls under data analysis.
(A) Process analysis. #
Incorrect. Process analysis focuses on evaluating the workflow, efficiency, and control effectiveness of a business process, rather than analyzing data trends.
Example: Reviewing how invoices are processed to identify bottlenecks.
(B) Process mining. #
Incorrect. Process mining uses event logs and transactional data to analyze workflow patterns and deviations from standard procedures.
Example: Identifying inefficiencies in an invoice approval workflow.
(C) Data analysis. #
Correct. The auditor reviewed historical transaction data and extracted meaningful insights (i.e., the top five vendors by payment volume).
IIA GTAG - "Data Analytics: Elevating Internal Audit Performance" describes data analysis as using structured financial and operational data to identify trends, risks, or anomalies.
(D) Data mining. #
Incorrect. Data mining involves advanced statistical or machine learning techniques to discover hidden patterns in data, whereas data analysis focuses on summarizing and interpreting known data.
Example: Identifying fraudulent transactions using predictive modeling.
IIA GTAG - "Data Analytics: Elevating Internal Audit Performance"
IIA Standard 2320 - Analysis and Evaluation
COSO Framework - Data-Driven Internal Auditing
Analysis of Answer Choices:IIA References:Thus, the correct answer is C (Data analysis), as the auditor examined past transactions to summarize and interpret payment trends.

NEW QUESTION # 727
The following financial statement notes are extracts from the audited financial statements of public entities. Which note describes a change in accounting estimate?

A. Prior to Year 5, plant and equipment other than customer service replacement parts were depreciated using the diminishing-balance method. Plant and equipment are now depreciated on a straight-line basis.
B. The entity changed its amortization of capital assets based on a reassessment of the useful lives of the assets. Accordingly, the entity changed its rate of amortization from 5% and 6% to 8% and 10%, for machinery and equipment.
C. During the year, the entity changed a method of accounting pursuant to a change in an International Financial Reporting Standard.
D. Effective January 1. Year 5, the entity changed to the LIFO method of inventory valuation. Prior to Year 5, the FIFO method was used.

Answer: B

Explanation:
Accounting estimates, e.g., service lives, residual values, warranty costs, uncollectible accounts, and inventory obsolescence are a necessary part of preparing financial statements. However, they inevitably change as no casts occur and as additional experience and information are obtained. When altered conditions require a change in estimate, it is accounted for prospectively. Thus, a change in the estimate of the service lives of depreciable assets is a change in accounting estimate.

NEW QUESTION # 728
Which of the following budgets must be prepared first?

A. Sales budget.
B. Production budget.
C. Selling and administrative expenses budget.
D. Cash budget.

Answer: A

NEW QUESTION # 729
One of the main reasons that implementation of a total quality management (TQM) program works better through the use of teams is:

A. Teams are more efficient and help an organization reduce its staffing.
B. Employee motivation is always higher for team members than for individual contributors.
C. Teams are a natural vehicle for sharing ideas, which leads to process improvement.
D. The use of teams eliminates the need for supervision, thereby allowing a company to reduce staffing.

Answer: C

Explanation:
TQM promotes teamwork by modifying or eliminating traditional (and rigid) vertical hierarchies and instead forming flexible groups of specialists. Quality circles, cross-functional teams, and self-managed teams are typical formats. Teams are an excellent means of encouraging the sharing of ideas and removing process improvement obstacles.

NEW QUESTION # 730
......

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