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IIA CIA Part 2 Exam Reference

IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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