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IIA IIA-CIA-Part3日本語 : Internal Audit Function (IIA-CIA-Part3日本語版)

IIA-CIA-Part3日本語

Exam Code: IIA-CIA-Part3-JPN

Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)

Updated: Aug 06, 2026

Q & A: 793 Questions and Answers

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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日本語 Exam Syllabus Topics:

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

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