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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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IIA Internal Audit Function Sample Questions (Q734-Q739):

NEW QUESTION # 734
The head of the research arid development department at a manufacturing organization believes that his team lacks expertise in some areas, and he decides to hire more experienced researchers to assist in the development of a new product. Which of the following variances are likely to occur as the result of this decision?
1. Favorable labor efficiency variance.
2. Adverse labor rate variance.
3. Adverse labor efficiency variance.
4. Favorable labor rate variance.

Answer: A


NEW QUESTION # 735
Assume that the enterprise reports cost of goods sold of US $200,000 and interest expense of US $10,000 for the current period. Also assume a 50% tax rate on corporate earnings. The final closing entry required to ensure that current earnings are incorporated into year-end retained earnings is:

Answer: C

Explanation:
Current period pretax net income equals US $280,000$750,000 sales - $200,000 CGS $60,000 depreciation - $10,000 interest - $200,000 administrative expenses. Thus, after tax net income credited to retained earnings equals US $140.000 [(10 - .5) x $280,000.


NEW QUESTION # 736
Which of the following is classified as a product cost using the variable costing method?
1. Direct labor costs.
2. Insurance on a factory.
3. Manufacturing supplies.
4. Packaging and shipping costa.

Answer: B

Explanation:
Under the variable costing method, product costs include only costs that vary with production, such as direct materials, direct labor, and variable manufacturing overhead.
* (1) Direct labor costs. #
* Correct. Direct labor is a variable cost directly tied to production levels, making it a product cost under variable costing.
* (2) Insurance on a factory. #
* Incorrect. Factory insurance is a fixed manufacturing overhead cost, which is not treated as a product cost under variable costing. It is considered a period cost instead.
* (3) Manufacturing supplies. #
* Correct. Manufacturing supplies (e.g., lubricants, small tools) are variable costs that increase with production, making them product costs under variable costing.
* (4) Packaging and shipping costs. #
* Incorrect. Packaging and shipping are selling & distribution costs, which are classified as period costs, not product costs.
* IIA GTAG - "Auditing Cost Accounting Systems"
* IIA Standard 2130 - Control Activities (Cost Management)
* GAAP and IFRS Guidelines on Variable Costing
Analysis of Answer Choices:IIA References:Thus, the correct answer is B (1 and 3 only) because direct labor and manufacturing supplies are considered product costs under the variable costing method.


NEW QUESTION # 737
Which of the following statements accurately describes the responsibility of the internal audit activity (IAA) regarding IT governance?
1.The IAA does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2.The IAA must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3.The IAA may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4.The IAA may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.

Answer: D


NEW QUESTION # 738
What relationship exists between decentralization and the degree, importance, and range of lower-level decision making?

Answer: D


NEW QUESTION # 739
......

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