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

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Introduction of IIA CIA Part 3 Exam

The Certified Internal Auditor (CIA) is an advanced professional certification for internal auditors. It is a globally recognized certification and is based on the International Professional Practices Framework (IPPF) of the IIA. The CIA exam consists of three parts. Part 1 covers the foundations of internal auditing, Part 2 covers business knowledge for internal auditing, and Part 3 covers internal audit practices. This article discusses the topic matter covered in Part 3 of the CIA exam. It also provides a sample question and answer to help candidates better prepare for this exam. The IIA CIA part 3 exam dumps are also one of the most complete study guides available. You will learn all the required topics and get a full understanding of them.

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IIA CIA Part 3 Exam Preparation Tips That Will Help You Study Smarter

In the last article of this series, we discussed the CIA Part 3 exam tips that will help you in your exam preparation. Now, you know what to do before the exam and what not to do before the exam. In this article, we are going to share some more tips that will help you in your CIA Part 3 exam preparation. IIA CIA Part 3 exam dumps are the great way to demonstrate your skills and expertise.

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Prerequisites of IIA CIA Part 3 Exam

IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.

IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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