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

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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