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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
Topic 1: Information Technology	20%	- Recognize principles of data privacy and their potential impact on data security policies and practices - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Phishing 2. Ransomware 3. Malware 4. Social engineering - Explain the purpose and use of common information security and technology controls 1. Passwords 2. IT general controls 3. Antivirus 4. Digital signatures 5. Encryption 6. Multi-factor authentication 7. Firewalls 8. Biometrics - Examine the role of data analytics in the audit process 1. Data analysis techniques 2. Continuous auditing 3. Data extraction - Identify risk and control implications related to IT infrastructure and systems 1. Operating systems 2. Business continuity and disaster recovery 3. Databases 4. Networking 5. Cloud computing - Recognize data governance and data management concepts
Topic 2: Organizational Strategic Planning and Management	25%	- Identify the risk and control implications of different organizational structures 1. Matrix structures 2. Centralized versus decentralized 3. Flat versus traditional - Identify risk and control implications related to leadership and mentoring 1. Providing constructive feedback 2. Mentoring 3. Coaching 4. Demonstrating entrepreneurial ability 5. Guiding people 6. Building organizational commitment - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Balanced scorecard 2. Key performance indicators (KPIs) 3. Benchmarking - Examine organizational behavior and management principles 1. Change management 2. Conflict resolution 3. Leadership styles 4. Team dynamics 5. Motivation theories - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Alternative strategies evaluation 2. Objective setting 3. Alignment to the organization's mission and values 4. Control environment 5. Business context analysis 6. Risk appetite definition
Topic 3: Financial Management	10%	- Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Common-size analysis 3. Ratio analysis - Identify risk and control implications of financial management 1. Capital structure and financing 2. Working capital management 3. Financial instruments 4. Foreign currency
Topic 4: Common Business Processes	45%	- Recognize various forms and elements of contracts 1. Formality 2. Consideration 3. Unilateral and bilateral contracts 4. Fixed-price and cost-reimbursable contracts - Describe the risk and control implications of supply chain management 1. Quality control 2. Vendor management 3. Inventory management - Examine financial management concepts and their risk and control implications 1. Financial accounting and reporting 2. Working capital management 3. Managerial accounting 4. Financial analysis and decision-making 5. Capital budgeting and investment 6. Cost accounting - Describe business processes and their risk and control implications 1. Human resources 2. Sales and marketing 3. Procurement 4. Management of outsourced processes 5. Product development 6. Logistics - Identify risk and control implications of project management 1. Project risk management 2. Project plan and scope 3. Change management in projects 4. Time/team/resources/cost management