IIA IIA-CIA-Part3 Deutsch Q&A - in .pdf

  • IIA-CIA-Part3 Deutsch pdf
  • Exam Code: IIA-CIA-Part3 Deutsch
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Updated: Aug 26, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3 Deutsch
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
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  • Exam Code: IIA-CIA-Part3 Deutsch
  • 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

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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