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  • Exam Code: IIA-CIA-Part3日本語
  • Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)
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  • Exam Code: IIA-CIA-Part3日本語
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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日本語 Exam Syllabus Topics:

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

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