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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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

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

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