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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Business Acumen	35%	- Governance, Risk, and Control 1. Risk management methodologies 2. Control frameworks and design 3. Ethics and compliance 4. Corporate governance frameworks - Organizational Objectives, Behavior, and Performance 1. Strategic planning and alignment 2. Management and leadership effectiveness 3. Organizational behavior and leadership 4. Performance measurement and management - Organizational Structure and Business Processes 1. Structure types and risk implications 2. Outsourcing and third-party management 3. Project management principles 4. Core business processes and risks
Topic 2: Information Security	25%	- Security Incidents and Continuity 1. Business continuity planning 2. Incident response and management 3. Disaster recovery - Information Security Principles 1. Security frameworks and standards 2. Confidentiality, integrity, availability 3. Security governance and policies - Security Risks and Controls 1. Data protection and privacy 2. Access control and identity management 3. Network and infrastructure security 4. Threats, vulnerabilities, and attacks
Topic 3: Financial Management	20%	- Managerial Accounting 1. Cost concepts and allocation 2. Pricing and product decisions 3. Budgeting and variance analysis - Financial Management and Capital Budgeting 1. Tax and regulatory considerations 2. Capital structure and financing 3. Capital budgeting techniques (NPV, IRR) 4. Working capital management - Financial Accounting and Reporting 1. Accounting principles and standards 2. Basic financial statements and elements 3. Financial statement analysis
Topic 4: Information Technology	20%	- Emerging Technologies and Data Analytics 1. AI, RPA, blockchain, IoT 2. Continuous auditing and monitoring 3. Data analytics concepts and tools - IT Governance and Strategy 1. IT alignment with business goals 2. IT investment and portfolio management 3. IT governance frameworks (COBIT, ITIL) - IT Infrastructure and Applications 1. Cloud computing and virtualization 2. Application development and controls 3. Hardware, software, and networks 4. Database and data management

IIA Internal Audit Function (IIA-CIA-Part3 Deutsch Version) Sample Questions:

Question #1

Ein interner Revisor prüft konsolidierte Jahresabschlüsse für eine Unternehmensgruppe.
Welche der folgenden Risiken sollte der Abschlussprüfer berücksichtigen?

A. Die Aussagen spiegeln keine Geschäftsbereiche unter gemeinsamer Kontrolle wider.
B. Die Aussagen könnten die schlechte Performance einer Tochtergesellschaft innerhalb des Konzerns verschleiern.
C. Die Aussagen könnten aufgrund der Einbeziehung von Transaktionen zwischen Mitgliedern der Gruppe irreführend sein.
D. Die Aussagen geben nicht das gesamte vom Mutterkonzern kontrollierte Vermögen wieder.

Reveal Solution Discussion 0

Correct Answer: B 🗳️