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