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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 Deutsch Exam Syllabus Topics:

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

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