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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q35-Q40):

NEW QUESTION # 35
An organization ' s financial statements indicate a note that the financial statements have been prepared on the basis of the organization continuing operations for the foreseeable future. Which of the following accounting principles has been applied based on this note?

Answer: B

Explanation:
The going concern assumption means financial statements are prepared on the basis that the organization will continue operating for the foreseeable future and will not be forced to liquidate or significantly curtail operations. The note described in the question directly reflects this assumption. The monetary unit assumption means transactions are measured in a stable currency. The time period assumption means financial performance is reported over defined accounting periods. The economic entity assumption means the organization's activities are separate from those of owners or other entities. Internal auditors reviewing financial reporting should understand going concern because it affects asset valuation, liability classification, disclosure, impairment analysis, and audit risk. Therefore, Option B is correct.


NEW QUESTION # 36
Tools that should be in place to ensure data integrity include III:
I. Monitoring software
II. Change controls
III. Trend analysis
IV.
IV Automatic timeout

Answer: C

Explanation:
The internal auditor should evaluate controls over data integrity. Tools that should be in place in order to ensure data integrity include intrusion management monitoring software, automatic timeout, and trend analysis), physical security for e-commerce servers, change controls, and reconciliation.


NEW QUESTION # 37
The journal entry required to close the utilities expense account is

Answer: A

Explanation:
All income statement account balances are closed either to a summary account such as income summary or revenue and expense summary) or to retained earnings. The normal balance of an expense account is a debit. Thus, an expense account is credited in a closing entry.


NEW QUESTION # 38
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?

Answer: D

Explanation:
The control environment is most negatively affected when unrealistic performance targets pressure employees or management into questionable financial reporting. The control environment includes ethical values, integrity, tone at the top, management philosophy, accountability, and human resource practices. If management creates excessive pressure to meet targets, employees may rationalize manipulation or override controls. Monitoring, control activities, and risk assessment may also be affected, but the root problem is cultural and behavioral. Control activities cannot compensate fully for a weak tone at the top. Internal auditors should treat unrealistic targets, aggressive earnings pressure, and tolerance of questionable reporting as red flags for fraud risk and governance weakness. Therefore, the internal control component most negatively affected is the control environment, making Option D correct.


NEW QUESTION # 39
If legal or regulatory standards prohibit conformance with certain parts of The IIA's Standards, the auditor should do which of the following?

Answer: A


NEW QUESTION # 40
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