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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q120-Q125):

NEW QUESTION # 120
An entity had the following account balances at December 31 of Year 1:

All shares outstanding were issued in a prior period for US $15 per share. On January 5 of Year 21000 shares were purchased for the treasury for US $17 per share. These treasury shares were sold on February 6 of Year 2, for US $18 per share. The effect of the purchase and sale of the 1.000 treasury shares was to:

A. Increase equity by US $2,000.
B. Increase equity by US $1.000.
C. Increase equity by US $3.000.
D. Not change equity.

Answer: B

Explanation:
Using the cost method, the journal entry to record the purchase of the treasury shares is.

NEW QUESTION # 121
A retail organization mistakenly did not include $10,000 of inventory in the physical count at the end of the year.
What was the impact to the organization's financial statements?

A. Cost of sales is understated and net income is overstated.
B. Cost of sales and net income are overstated.
C. Cost of sales and net income are understated.
D. Cost of sales is overstated and net income is understated.

Answer: C

NEW QUESTION # 122
When an entity reports deferred tax assets and liabilities, deferred tax expense or income reflects:

A. A change in deferred tax assets.
B. A change in deferred tax liabilities.
C. Amount of the total tax liability.
D. The changes in deferred tax assets and deferred tax liabilities.

Answer: D

Explanation:
Deferred tax expense or income is the sum of the changes in the deferred tax assets and deferred tax liabilities. For example, this amount reflects changes relating to the origination or reversal of temporary differences, changes in tax rates and imposition of new taxes.

NEW QUESTION # 123
The four categories of costs associated with product quality costs are:

A. External failure, internal failure, training, and appraisal.
B. External failure, internal failure, prevention, and appraisal.
C. Warranty, product liability, training, and appraisal.
D. External failure, internal failure, prevention, and carrying.

Answer: B

Explanation:
The following are the four categories of quality costs: prevention, appraisal, internal failure, and external failure lost opportunity). Costs of prevention include attempts to avoid defective output, including employee training, review of equipment design, preventive maintenance, and evaluation of suppliers. Appraisal costs include quality control programs, inspection, and testing. Internal failure costs are incurred when detection of defective products occurs before shipment, including scrap, rework, tooling changes, and downtime.
External failure costs are incurred after the product has been shipped, including the costs associated with warranties, product liability, and customer ill will.

NEW QUESTION # 124
When writing a business memorandum, the writer should choose a writing style that achieves all of the following except:

A. Develops ideas without overstatement.
B. Treats all receivers with respect.
C. Draws positive attention to the writing style.
D. Suits the method of presentation and delivery.

Answer: C

NEW QUESTION # 125
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