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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function IIA-CIA-Part3 Prüfungsfragen mit Lösungen (Q21-Q26):

21. Frage
Management has decided to change the organizational structure from one that was previously decentralized to one that is now highly centralized. As such: which of the following would be a characteristic of the now highly centralized organization?

A. Reliance is placed on top management decision making by few of the organization's departments.
B. Top management does little monitoring of the decisions made at lower levels.
C. Decisions made at lower levels in the organizational structure are few.
D. The decisions made at the lower levels of management are considered very important.

Antwort: C

Begründung:
A highly centralized organization is one where decision-making authority is concentrated at the top management level, with lower levels having minimal autonomy. This change means that most critical decisions are made at the corporate level, and lower-level managers have limited decision-making power.
* (A) Incorrect - Top management does little monitoring of the decisions made at lower levels.
* In a centralized organization, top management monitors and controls most decisions.
* This statement applies more to decentralized structures where decision-making is distributed.
* (B) Incorrect - The decisions made at the lower levels of management are considered very important.
* In a centralized structure, decisions made at lower levels hold less significance since authority is concentrated at the top.
* (C) Correct - Decisions made at lower levels in the organizational structure are few.
* Centralized structures limit decision-making power at lower levels, keeping control with top executives.
* Lower-level managers mostly follow directives from upper management rather than making independent decisions.
* (D) Incorrect - Reliance is placed on top management decision-making by few of the organization' s departments.
* In a centralized system, most (not just a few) departments rely on top management for decision- making.
* IIA's Global Internal Audit Standards - Organizational Governance and Decision-Making
* Explains centralized vs. decentralized structures and their impact on risk management.
* COSO's ERM Framework - Governance and Decision Authority
* Discusses the implications of centralization on strategic decision-making.
* IIA's Guide on Corporate Governance and Internal Control Frameworks
* Highlights the effect of centralization on accountability, oversight, and risk management.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:

22. Frage
Which of the following describes a benefit of using data analytics during an audit engagement?

A. An increased performance level of data analysis that enables reduced time for audit planning.
B. A reduced audit risk by focusing risk assessment and stratifying the population.
C. A broadened scope of assurance services through the increase of audit staff.
D. An increased number of data extracts obtained from IT personnel.

Antwort: B

Begründung:
A key benefit of data analytics is reduced audit risk because auditors can focus risk assessment more precisely, stratify populations, identify anomalies, test larger data sets, and direct procedures toward higher- risk transactions. This improves the relevance and depth of audit testing. Option A is not a benefit by itself; more data extracts may increase complexity if not controlled. Option C incorrectly links analytics to increased staff. Analytics may broaden coverage, but not because more staff are added. Option D is too broad because analytics may support planning, but its primary value is improved risk focus and testing precision. Internal auditors should use analytics to identify outliers, trends, duplicates, unusual relationships, and control exceptions. Therefore, Option B is correct.

23. Frage
Which of the following is the most appropriate activity for an internal auditor to perform during a review of systems development activity?

A. Recommended specific operational procedures that will ensure that all data submitted for processing are converted to machine-readable form.
B. Serve on the IT steering committee that determines what new systems are to be developed.
C. Review the methodology used to monitor and control the system development function.
D. Recommend specific automated procedures to be incorporated into new systems that will provide reasonable assurance that all data submitted to an application are converted to machine-readable form.

Antwort: C

Begründung:
Auditor objectivity is not impaired when she recommends standards of control for systems or reviews procedures before implementation. However. drafting procedures for systems and designing, installing. and operating systems are not audit functions. Thus, reviewing the methodology used by an organization is an appropriate activity that enables the internal auditor to determine whether s)he can rely on the systems development activity to design and implement appropriate automated controls within applications.

24. Frage
According to the Standards, which of the following is based on the assertion that the quality of an organization's risk management process should improve with time?

A. Key principles.
B. Assurance.
C. Maturity model.
D. Process element.

Antwort: C

25. Frage
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. Prior to testing the new application.
C. During maintenance of the new application.
D. During testing of the new application.

Antwort: B

26. Frage
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