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IIA-CIA-Part3 exam, also known as Business Knowledge for Internal Auditing, is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part3-CN exam is designed to test candidates' understanding of business principles and concepts that are crucial for internal audit professionals. The IIA-CIA-Part3 exam covers six domains including Business Acumen, Information Security, Information Technology, Financial Management, Global Business Environment, and Governance and Business Ethics.

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

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IIA IIA-CIA-Part3 中文 Exam Syllabus Topics:

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

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