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

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

Section	Weight	Objectives
Common Business Processes	45%	- Recognize various forms and elements of contracts 1. Unilateral and bilateral contracts 2. Fixed-price and cost-reimbursable contracts 3. Formality 4. Consideration - Describe business processes and their risk and control implications 1. Product development 2. Sales and marketing 3. Logistics 4. Management of outsourced processes 5. Procurement 6. Human resources - 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. Quality control 2. Vendor management 3. Inventory management - Examine financial management concepts and their risk and control implications 1. Working capital management 2. Financial accounting and reporting 3. Cost accounting 4. Capital budgeting and investment 5. Financial analysis and decision-making 6. Managerial accounting
Financial Management	10%	- Identify risk and control implications of financial management 1. Working capital management 2. Foreign currency 3. Capital structure and financing 4. Financial instruments - Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Ratio analysis 3. Common-size analysis
Organizational Strategic Planning and Management	25%	- Identify the risk and control implications of different organizational structures 1. Flat versus traditional 2. Matrix structures 3. Centralized versus decentralized - Identify risk and control implications related to leadership and mentoring 1. Guiding people 2. Providing constructive feedback 3. Mentoring 4. Coaching 5. Building organizational commitment 6. Demonstrating entrepreneurial ability - Examine organizational behavior and management principles 1. Change management 2. Team dynamics 3. Conflict resolution 4. Leadership styles 5. Motivation theories - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Objective setting 2. Alternative strategies evaluation 3. Control environment 4. Business context analysis 5. Alignment to the organization's mission and values 6. Risk appetite definition - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Balanced scorecard 2. Key performance indicators (KPIs) 3. Benchmarking
Information Technology	20%	- Recognize data governance and data management concepts - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Ransomware 2. Social engineering 3. Malware 4. Phishing - Identify risk and control implications related to IT infrastructure and systems 1. Operating systems 2. Cloud computing 3. Business continuity and disaster recovery 4. Databases 5. Networking - Explain the purpose and use of common information security and technology controls 1. IT general controls 2. Biometrics 3. Multi-factor authentication 4. Encryption 5. Digital signatures 6. Antivirus 7. Firewalls 8. Passwords - 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 extraction 3. Data analysis techniques

IIA Internal Audit Function (IIA-CIA-Part3 Deutsch Version) : IIA-CIA-Part3 Deutsch

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