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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 Exam Syllabus Topics:

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

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