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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 Exam Syllabus Topics:

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

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