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Test Number : CIA-III
Test Name : The Certified Internal Auditor Part 3
Vendor Name : Financial
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CIA-III exam Format | CIA-III Course Contents | CIA-III Course Outline | CIA-III exam Syllabus | CIA-III exam Objectives


2019 CIA exam Syllabus, Part 3 Business Knowledge for Internal Auditing
100 questions l 2.0 Hours (120 minutes)

The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.=>

Domains Collapse All
I. Business Acumen (35%)
=> => => Cognitive Level
=> => 1. Organizational Objectives, Behavior, and Performance
A=> => Describe the strategic planning process and key activities (objective setting, globalization and competitive considerations, alignment to the organization's mission and values, etc.) Basic
=> B => Examine common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) Proficient
=> C => => Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.) and different performance management techniques (traits, organizational politics, motivation, job design, rewards, work schedules, etc.) => Basic
=> D => => Describe managements effectiveness to lead, mentor, guide people, build organizational commitment, and demonstrate entrepreneurial ability => Basic
2. Organizational Structure and Business Processes
A => Appraise the risk and control implications of different organizational configuration structures (centralized vs. decentralized, flat structure vs. traditional, etc.) Basic=>
=> B => Examine the risk and control implications of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.) Proficient
=> C => Identify project management techniques (project plan and scope, time/team/resources/cost management, change management, etc.) => Basic
=> D Recognize the various forms and elements of contracts (formality, consideration, unilateral, bilateral, etc.) Basic
=> 3. Data Analytics
=> A => Describe data analytics, data types, data governance, and the value of using data analytics in internal auditing => Basic
=> B => Explain the data analytics process (define questions, obtain relevant data, clean/normalize data, analyze data, communicate results) => Basic
=> C Recognize the application of data analytics methods in internal auditing (anomaly detection, diagnostic analysis, predictive analysis, network analysis, text analysis, etc.) => Basic
II. Information Security (25%)
=> => => Cognitive Level
=> => 1. Information Security
A=> => Differentiate types of common physical security controls (cards, keys, biometrics, etc.) Basic
=> B => Differentiate the various forms of user authentication and authorization controls (password, two-level authentication, biometrics, digital signatures, etc.) and identify potential risks Basic
=> C => => Explain the purpose and use of various information security controls (encryption, firewalls, antivirus, etc.) => Basic
D=> => Recognize data privacy laws and their potential impact on data security policies and practices Basic=>
=> E => => Recognize emerging technology practices and their impact on security (bring your own device [BYOD], smart devices, internet of things [IoT], etc.) Basic=>
=> F => Recognize existing and emerging cybersecurity risks (hacking, piracy, tampering, ransomware attacks, phishing attacks, etc.) => Basic
G=> => => Describe cybersecurity and information security-related policies => Basic
III. Information Technology (20%)
=> => => Cognitive Level
=> => 1. Application and System Software
A=> Recognize core activities in the systems development lifecycle and delivery (requirements definition, design, developing, testing, debugging, deployment, maintenance, etc.) and the importance of change controls throughout the process Basic
=> B => Explain basic database terms (data, database, record, object, field, schema, etc.) and internet terms (HTML, HTTP, URL, domain name, browser, click-through, electronic data interchange [EDI], cookies, etc.) Basic
=> C => => Identify key characteristics of software systems (customer relationship management [CRM] systems; enterprise resource planning [ERP] systems; and governance, risk, and compliance [GRC] systems; etc.) => Basic
2. IT Infrastructure and IT Control Frameworks
A => Explain basic IT infrastructure and network concepts (server, mainframe, client-server configuration, gateways, routers, LAN, WAN, VPN, etc.) and identify potential risks Basic=>
=> B Define the operational roles of a network administrator, database administrator, and help desk Basic=> =>
=> C Recognize the purpose and applications of IT control frameworks (COBIT, ISO 27000, ITIL, etc.) and basic IT controls => Basic
=> 3. Disaster Recovery
=> A Explain disaster recovery planning site concepts (hot, warm, cold, etc.) => Basic
=> B Explain the purpose of systems and data backup => Basic
=> C => Explain the purpose of systems and data recovery procedures => Basic
IV. Financial Management (20%)
=> => => Cognitive Level
=> => 1. Financial Accounting and Finance
A=> => Identify concepts and underlying principles of financial accounting (types of financial statements and terminologies such as bonds, leases, pensions, intangible assets, research and development, etc.) Basic
=> B => Recognize advanced and emerging financial accounting concepts (consolidation, investments, fair value, partnerships, foreign currency transactions, etc.) Basic
C=> => => Interpret financial analysis (horizontal and vertical analysis and ratios related to activity, profitability, liquidity, leverage, etc.) Proficient=>
D=> => => Describe revenue cycle, current asset management activities and accounting, and supply chain management (including inventory valuation and accounts payable) Basic=>
=> E => => Describe capital budgeting, capital structure, basic taxation, and transfer pricing Basic=>
2. Managerial Accounting
A => Explain general concepts of managerial accounting (cost-volume-profit analysis, budgeting, expense allocation, cost- benefit analysis, etc.) Basic=>
=> B => Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Basic=> =>
=> C => Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) and their use in decision making => Basic Additional noteworthy elements related to the revised CIA Part Three exam syllabus:

The number of courses covered on the Part Three exam has been greatly refocused to the core areas that are most critical for internal auditors.
The exam syllabus features a new subdomain on data analytics.
The information security portion of the exam has been expanded to include additional courses such as cybersecurity risks and emerging technology practices.
The largest domain is Business Acumen, which makes up 35% of the exam.
A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.



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Financial techniques

World-average accounting: Unlocking your fiscal skills | CIA-III exam Questions and PDF Braindumps

Rosciel Cleia Ragas didn’t grow up wanting to be an accountant. The younger Filipino, an up-and-coming auditor on the Sydney-based Assura community, held ambitions of being a attorney.

It became best at a convention in Sydney that she started to believe a long-term profession as a fiscal practitioner, coinciding in a period that she first heard of CPA Australia.

“on the group of workers conference I attended, they have been requested the place we'd see ourselves within the subsequent three to five years,” says Ragas. “I pointed out: ‘I should be studying law.’ back then, i was saving up for my legislation college lessons.”

Her companions at Assura community, a boutique company thriving in Australia, had been extraordinarily supportive of her need to pursue legislation, however brought her to bigger schooling opportunities for economic practitioners. In selected, it become the pathways provided through CPA Australia that caught her activity. “i was tremendously thankful to them,” says Ragas. “They definitely provided sponsorship for my entire CPA Australia discovering.”

Going world

long a voracious reader and eager traveller, Ragas right away digested the suggestions that her colleagues impressed upon her. She become immediately drawn to the world consciousness of the CPA Australia brand. “when I first studied law, I felt that i might simply be enclosed in my nation because the law that i used to be practising could be only relevant right here within the Philippines,” says Ragas.

“With CPA Australia i assumed, Why not go for some thing globally? Why now not go for whatever this is internationally recognized? that might be a much bigger achievement for me. So it's why I decided to pursue the CPA as opposed to pursuing law.”

CPA Australia’s shut ties with the South-East Asian region gave her the critical assurances that the big difference she would work so challenging for would raise weight nearer to home. “I did my analysis and that gave me the confidence to move for it,” says Ragas. “I knew for a fact that for me to truly growth in my career, I ought to have a CPA Australia designation.”

getting to know and dealing in tandem was a tough problem, but it surely became a lucrative one for Ragas. in lots of techniques, she believes it turned into also a complementary undertaking. “My attitude back then when i was getting to know was one makes me recognize the different,” she says. “The things that I learnt whereas i was researching gives me a higher figuring out of the work that I do and the work that I do is truly a pragmatic and daily schooling. They go hand in hand.”

“CPA Australia offers us Filipinos a chance to reap a world designation it truly is recognised around the world devoid of ever having to depart the Philippines,” says Ragas. “The benefits of being a member are countless. CPA Australia presents a holistic strategy of accountants’ expert construction.”

main from the front

on account that reaching the distinction in 2018, Ragas credits the CPA software and its materials with constructing not just the technical facet of her professional attributes, but additionally the interpersonal aspect of business. That contains social networking, delicate potential, and myriad leadership innovations.

“the public trust in us, and the resources that CPA Australia presents keep me up-to-date,” she says. “Cloud accounting specifications, new alterations to audit reports, tips on consolidation, everything that I should live up to date.”

“individually, for me being a member it has been extremely good to open up distant places profession alternatives for me,” says Ragas. “I’m in fact pursuing my permanent residency in Australia. I have already been 4 times – it is sort of a 2nd domestic to me.”

a definite skills

critically within the interesting fiscal ambiance, the expert Regulatory Board of Accountancy (BOA), Philippine Institute of licensed Public Accountants (PICPA) and CPA Australia are collaborating through a Member Pathway agreement (MPA) to bring local and overseas advantages to their participants who aspire to global careers.

“i know that sooner or later to employers that are very affluent, it's going to show that i'm just a reduce above the relaxation,” says Ragas. “The member pathway agreement after I study it noted that here is truly an skills for me.”

The CPA program gives accountancy authorities with the competencies and skills employers are turning to all through these elaborate times.

learn the way to become a CPA Australia member via their Member Pathway agreement with PICPA at a web suggestions session.

ADVT.

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