Internal Audit Function (IIA-CIA-Part3日本語版): IIA-CIA-Part3 Exam


"Internal Audit Function (IIA-CIA-Part3日本語版)", also known as IIA-CIA-Part3 exam, is a IIA Certification. With the complete collection of questions and answers, PrepAwayPDF has assembled to take you through 793 Q&As to your IIA-CIA-Part3 Exam preparation. In the IIA-CIA-Part3 exam resources, you will cover every field and category in Certified Internal Certification helping to ready you for your successful IIA Certification.

  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
  • Total Questions: 793

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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日本語 Exam Syllabus Topics:

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

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