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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3日本語

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

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