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IIA IIA-CIA-Part3 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Information Security25%- Security Risks and Controls
  • 1. Network and infrastructure security
  • 2. Access control and identity management
  • 3. Data protection and privacy
  • 4. Threats, vulnerabilities, and attacks
- Information Security Principles
  • 1. Security governance and policies
  • 2. Confidentiality, integrity, availability
  • 3. Security frameworks and standards
- Security Incidents and Continuity
  • 1. Incident response and management
  • 2. Business continuity planning
  • 3. Disaster recovery
Topic 2: Business Acumen35%- Governance, Risk, and Control
  • 1. Ethics and compliance
  • 2. Control frameworks and design
  • 3. Risk management methodologies
  • 4. Corporate governance frameworks
- Organizational Objectives, Behavior, and Performance
  • 1. Organizational behavior and leadership
  • 2. Management and leadership effectiveness
  • 3. Performance measurement and management
  • 4. Strategic planning and alignment
- Organizational Structure and Business Processes
  • 1. Project management principles
  • 2. Outsourcing and third-party management
  • 3. Core business processes and risks
  • 4. Structure types and risk implications
Topic 3: Information Technology20%- IT Infrastructure and Applications
  • 1. Database and data management
  • 2. Cloud computing and virtualization
  • 3. Hardware, software, and networks
  • 4. Application development and controls
- IT Governance and Strategy
  • 1. IT alignment with business goals
  • 2. IT investment and portfolio management
  • 3. IT governance frameworks (COBIT, ITIL)
- Emerging Technologies and Data Analytics
  • 1. AI, RPA, blockchain, IoT
  • 2. Data analytics concepts and tools
  • 3. Continuous auditing and monitoring
Topic 4: Financial Management20%- Financial Accounting and Reporting
  • 1. Financial statement analysis
  • 2. Basic financial statements and elements
  • 3. Accounting principles and standards
- Financial Management and Capital Budgeting
  • 1. Capital budgeting techniques (NPV, IRR)
  • 2. Capital structure and financing
  • 3. Tax and regulatory considerations
  • 4. Working capital management
- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Budgeting and variance analysis
  • 3. Cost concepts and allocation

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IIA Internal Audit Function Sample Questions (Q228-Q233):

NEW QUESTION # 228
At December 31, Year 1, an entity had the following equity accounts:

Each of the 40,000 ordinary shares outstanding was issued at a price of US $26. On January 2, Year 2, 2,000 shares were reacquired for US $30 per share. The cost method is used in accounting for these treasury shares. Which of the following correctly describes the effect of the acquisition of the treasury shares?

Answer: A

Explanation:
Using the cost method, the journal entry to record the acquisition of the treasury shares includes a debit to treasury shares for US $60,000. The balance of the treasury shares account is classified as a contra equity item. Thus, the acquisition of the treasury shares reduces total equity by US $600002.000 shares x $30).


NEW QUESTION # 229
Which of the following is not a condition that the internal auditor should be alert for when testing for fraud in an e-commerce audit?

Answer: B

Explanation:
According to the outline of a possible e-commerce audit protocol for key areas given in PA 2100-6, the internal auditor should be alert for the following conditions with respect to fraud:
Unauthorized movement of money e.g., transfers to jurisdictions where the recovery of funds would be difficult).
Duplication of payments.
Denial of orders placed or received, goods received, or payments made.
Exception reports and procedures and effectiveness of the follow-up.
Digital signatures: Are they used for all transactions? Who authorizes them? Who has access to them?
Protections against viruses and hacking activities history file, use of tools).
Access rights: Are they reviewed regularly? Are they promptly revised when staff members are changed? History of interception of transactions by unauthorized persons.


NEW QUESTION # 230
Which of the following statements. Is most accurate concerning the management and audit of a web server?

Answer: D


NEW QUESTION # 231
Which of the following is true of bond financing, compared to common stock, when alJ other variables are equal?

Answer: B

Explanation:
When a company finances through bonds (debt) instead of issuing common stock (equity), it increases earnings per share (EPS) because bond financing does not dilute ownership, whereas issuing new stock does.
Impact on Earnings Per Share (EPS):
EPS formula: EPS=Net Income#Preferred DividendsNumber of Outstanding Shares\text{EPS} = \frac{\text
{Net Income} - \text{Preferred Dividends}}{\text{Number of Outstanding Shares}} EPS=Number of Outstanding SharesNet Income#Preferred Dividends Since bond financing does not increase the number of shares outstanding, net income is distributed among fewer shareholders, increasing EPS.
If the company issues more stock instead of bonds, EPS decreases because the same earnings are divided among more shares.
Why Bond Financing Affects EPS Favorably:
Interest on bonds is tax-deductible, reducing taxable income and increasing net profits.
Unlike dividends, which are paid on common stock and reduce retained earnings, bondholders receive fixed interest payments that do not dilute equity ownership.
A). Lower shareholder control: #
Bondholders do not get voting rights, whereas issuing more stock reduces existing shareholders' control.
This statement would be true for stock financing, not bond financing.
B). Lower indebtedness: #
Bonds increase a company's debt obligations, not reduce them.
If a company uses stock financing instead of bonds, it avoids taking on debt.
D). Higher overall company earnings: #
While bonds increase EPS, they do not necessarily increase total earnings.
The company must pay interest on bonds, which could reduce net income if not managed properly.
IIA Standard 2110 (Governance): Ensures management selects financing strategies that align with financial stability.
COSO ERM Framework - Financial Risk Management: Evaluates how financing choices impact shareholder value and risk exposure.
IFRS & GAAP Accounting Standards on Debt vs. Equity Financing: Explain how bond financing increases EPS compared to issuing new shares.
Step-by-Step Justification:Why Not the Other Options?IIA References:


NEW QUESTION # 232
Which of the following principles is shared by both hierarchical and open organizational structures?
A superior can delegate the authority to make decisions but cannot delegate the ultimate responsibility for the results of those decisions.
A supervisor's span of control should not exceed seven subordinates.
Responsibility should be accompanied by adequate authority.
Employees at all levels should be empowered to make decisions.

Answer: B

Explanation:
Comprehensive and Detailed In-Depth Explanation:
Two key management principles apply to both hierarchical and open organizational structures:
Delegation of authority, but not responsibility (Principle 1) - Managers can delegate tasks but remain accountable for outcomes.
Authority must accompany responsibility (Principle 3) - Employees must have the authority to act in accordance with their responsibilities to be effective.
Option 2 (Span of control should not exceed seven subordinates) is not a universal rule, as span of control varies by industry and organization.
Option 4 (Employees should be empowered at all levels) is more applicable to open structures but not a core principle of hierarchical organizations.
Thus, the correct answer is A (1 and 3 only).
Reference: IIA Business Acumen - Organizational Structure Principles


NEW QUESTION # 233
......

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