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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:

Section	Weight	Objectives
Information Technology	20%	- IT Infrastructure and Applications 1. Hardware, software, and networks 2. Cloud computing and virtualization 3. Database and data management 4. Application development and controls - IT Governance and Strategy 1. IT alignment with business goals 2. IT governance frameworks (COBIT, ITIL) 3. IT investment and portfolio management - Emerging Technologies and Data Analytics 1. Continuous auditing and monitoring 2. AI, RPA, blockchain, IoT 3. Data analytics concepts and tools
Business Acumen	35%	- Organizational Objectives, Behavior, and Performance 1. Strategic planning and alignment 2. Management and leadership effectiveness 3. Organizational behavior and leadership 4. Performance measurement and management - Organizational Structure and Business Processes 1. Core business processes and risks 2. Outsourcing and third-party management 3. Structure types and risk implications 4. Project management principles - Governance, Risk, and Control 1. Risk management methodologies 2. Control frameworks and design 3. Corporate governance frameworks 4. Ethics and compliance
Financial Management	20%	- Financial Accounting and Reporting 1. Basic financial statements and elements 2. Financial statement analysis 3. Accounting principles and standards - Financial Management and Capital Budgeting 1. Capital budgeting techniques (NPV, IRR) 2. Capital structure and financing 3. Tax and regulatory considerations 4. Working capital management - Managerial Accounting 1. Budgeting and variance analysis 2. Cost concepts and allocation 3. Pricing and product decisions
Information Security	25%	- Security Incidents and Continuity 1. Incident response and management 2. Business continuity planning 3. Disaster recovery - Information Security Principles 1. Security frameworks and standards 2. Security governance and policies 3. Confidentiality, integrity, availability - Security Risks and Controls 1. Threats, vulnerabilities, and attacks 2. Data protection and privacy 3. Access control and identity management 4. Network and infrastructure security

IIA Internal Audit Function Sample Questions:

Question #1

An internal auditor has completed the fieldwork of an assurance engagement on the organization ' s business continuity. The most significant finding is that business requirements were left up to the IT function to decide and implement. As a result, the time to recovery for some critical systems following a disruption is too long, while recovery time of non-critical systems is needlessly prioritized at a significant cost. Which of the following is the most appropriate recommendation to include in the engagement report?

A. Conduct an IT function review and correct the recovery targets
B. Ensure that in the future business requirements are set by the management of business units
C. Management of the IT function should ensure that the business continuity plan is more realistic
D. Management of business units should review and correct the recovery targets

Reveal Solution Discussion 0

Correct Answer: B 🗳️