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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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