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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 Korean Exam Syllabus Topics:

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

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