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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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