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Understanding IIA CIA Part 3 Exam Topics

Information technology (20%)
Business acumen (35%)
Financial management (20%)
Information security (25%)

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: Common Business Processes	45%	- Examine financial management concepts and their risk and control implications 1. Working capital management 2. Financial analysis and decision-making 3. Managerial accounting 4. Cost accounting 5. Financial accounting and reporting 6. Capital budgeting and investment - Describe business processes and their risk and control implications 1. Human resources 2. Logistics 3. Management of outsourced processes 4. Procurement 5. Product development 6. Sales and marketing - Identify risk and control implications of project management 1. Change management in projects 2. Project plan and scope 3. Time/team/resources/cost management 4. Project risk management - Describe the risk and control implications of supply chain management 1. Vendor management 2. Inventory management 3. Quality control - Recognize various forms and elements of contracts 1. Consideration 2. Formality 3. Unilateral and bilateral contracts 4. Fixed-price and cost-reimbursable contracts
Topic 2: Information Technology	20%	- Recognize data governance and data management concepts - Identify risk and control implications related to IT infrastructure and systems 1. Operating systems 2. Cloud computing 3. Networking 4. Business continuity and disaster recovery 5. Databases - Explain the purpose and use of common information security and technology controls 1. IT general controls 2. Encryption 3. Antivirus 4. Firewalls 5. Passwords 6. Biometrics 7. Multi-factor authentication 8. Digital signatures - Examine the role of data analytics in the audit process 1. Data extraction 2. Continuous auditing 3. Data analysis techniques - Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Social engineering 2. Ransomware 3. Malware 4. Phishing - Recognize principles of data privacy and their potential impact on data security policies and practices
Topic 3: Organizational Strategic Planning and Management	25%	- Identify the risk and control implications of different organizational structures 1. Matrix structures 2. Centralized versus decentralized 3. Flat versus traditional - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Balanced scorecard 2. Key performance indicators (KPIs) 3. Benchmarking - Identify risk and control implications related to leadership and mentoring 1. Guiding people 2. Mentoring 3. Coaching 4. Building organizational commitment 5. Providing constructive feedback 6. Demonstrating entrepreneurial ability - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Business context analysis 2. Alignment to the organization's mission and values 3. Alternative strategies evaluation 4. Risk appetite definition 5. Control environment 6. Objective setting - Examine organizational behavior and management principles 1. Conflict resolution 2. Leadership styles 3. Team dynamics 4. Change management 5. Motivation theories
Topic 4: Financial Management	10%	- Identify risk and control implications of financial management 1. Capital structure and financing 2. Financial instruments 3. Working capital management 4. Foreign currency - Examine the risk and control implications of financial statement analysis 1. Common-size analysis 2. Trend analysis 3. Ratio analysis