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IIA IIA-CIA-Part3-German guide torrent - Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

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IIA-CIA-Part3 Deutsch guide torrent
  • Exam Code: IIA-CIA-Part3-German
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

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

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  • Languages: English

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Time Duration: 120 minutes

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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