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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q684-Q689):

NEW QUESTION # 684
Data analysis indicates that a hospital pharmacy disbursed higher levels of controlled drugs than similar pharmacies in the area. The hospital ' s internal auditor discusses the risk with the head of the hospital pharmacy, who believes that the risk is appropriately mitigated by controls and feels comfortable with the number of prescriptions written.
What should the auditor do next?

A. Document that the head of the pharmacy has accepted the risk and believes it is sufficiently mitigated, and conclude the risk assessment.
B. Request that an independent third party re-perform the data analysis to verify the accuracy of the initial findings.
C. Add an audit of the hospital pharmacy to the annual audit plan to fully investigate the risk later in the year.
D. Investigate the risk by requesting pharmacy policies, procedures, and detailed reports.

Answer: D

Explanation:
The auditor should not simply accept management's comfort with the risk when data analytics show an unusual controlled-drug pattern. The appropriate next step is to investigate further by obtaining pharmacy policies, procedures, prescription reports, dispensing records, exception reports, and control documentation.
Option A is premature because management's belief does not provide sufficient evidence. Option B may be useful if data reliability is doubtful, but the question does not indicate the analysis was unreliable. Option D delays needed follow-up and may leave a serious compliance or diversion risk unaddressed. Internal audit should use data anomalies to focus risk assessment and obtain sufficient evidence before concluding whether controls are adequate. Therefore, Option C is correct.

NEW QUESTION # 685
A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

A. Operational decisions are inconsistent with organizational goals.
B. Lack of coordination among different business units.
C. Suboptimal decision-making.
D. Duplication of business activities.

Answer: C

NEW QUESTION # 686
If a company is customer-centered, its customers are defined as:

A. Anyone external to the company and those internal who rely on its product to get their job done.
B. Everybody external to the company who is currently doing, or may in the future do, business with the company.
C. Only people internal to the company who directly use its product.
D. Only people external to the company who have purchased something from the company.

Answer: A

Explanation:
One of the principles of total quality management (TQM) is customer orientation, whether the customer is internal or external. An internal customer is a member of the organization who relies on another member's work to accomplish his/her task.

NEW QUESTION # 687
Which of the following techniques is the most relevant when an internal auditor conducts a valuation of an organization's physical assets?

A. Original cost.
B. Inspection.
C. Observation.
D. Vouching.

Answer: B

NEW QUESTION # 688
According to Maslow's hierarchy of needs theory, which of the following best describes a strategy where a manager offers an assignment to a subordinate specifically to support his professional growth and future advancement?

A. Sense of belonging in the organization
B. Self-fulfillment
C. Esteem by colleagues
D. Job security

Answer: B

Explanation:
Reference: IIA Business Knowledge for Internal Auditing, Motivation Theories section.

NEW QUESTION # 689
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