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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 subjects 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 subjects 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 course outline

NBCU’s Pearlena Igbokwe Outlines generic Studio neighborhood Exec team | CIA-III Latest Questions and Free PDF

Newly appointed customary Studio neighborhood head Pearlena Igbokwe outlined, in a Thursday memo to group of workers, her new leadership team amid NBCUniversal’s better corporate restructure.

That contains Masami Yamamoto as president of enterprise affairs and operations, Brad Melnick as CFO, Tracy St. Pierre as exec VP of communications and advertising, Bryan Mu as senior VP of content and cultural insights, Jodi DiCenzo as world head of human substances, and Marni Pedorella as universal assistance. The circulation marks a promotion for St. Pierre and DiCenzo.

“I appear ahead to working with this newly fashioned leadership crew, along with dawn Olmstead and Jeff Wachtel, to further the collaborative everyday Studio group method,” wrote Igbokwe.

“I remember that change appears to be a continuing for all people at the present time and that i respect your patience and resilience via these difficult times. Now that this crew is in region, they will be able to provide more clarity for the relaxation of the firm within the coming weeks.’

the complete memo may also be examine under:

hi everyone,

general television, UCP and NBCUniversal international Studios were these days introduced collectively below the common Studio community (USG) umbrella with the basic intention of streamlining and becoming their global content company. nowadays, i am joyful to announce a go-functional leadership group constituted of enterprise Affairs, Finance, Communications, research, HR and prison to assist meet that intention and set their course for the long run.

Combining efforts in these areas to help the entire NBCUniversal tv creation and content portfolio will foster more advantageous move-studio collaboration, leverage shared components and create consistent company practices.

here is the brand new widespread Studio community leadership team so one can file at once to me:

As President, business Affairs and Operations, Masami Yamamoto will oversee all features of business affairs for the global studio neighborhood together with negotiations and deal-making for normal tv, UCP and NBCUniversal international Studios.

Brad Melnick, as Chief fiscal Officer, may have economic oversight of the television studios. He may be liable for financial efficiency, production finance, long-latitude planning and approach.

Tracy St.Pierre has been promoted to government vice chairman, Communications and marketing. she will have oversight of executive and corporate communications, series publicity, advertising and ability members of the family.

Bryan Mu is now Senior vice chairman, content and Cultural Insights and will serve because the lead research and analytics government responsible for strategic planning, company approach and audience insights for conventional Studio community.

Jodi DiCenzo has been promoted to international Head of Human materials. She is charged with leading initiatives to appeal to, cultivate and guide talent across the three studios and should oversee team of workers planning and creation employment.

additionally, Marni Pedorella will tackle the function of widely wide-spread counsel, commonplace Studio neighborhood. Marni will report to me and to Kim Harris, govt vp, familiar counsel, NBCUniversal.

I seem to be ahead to working with this newly fashioned management team, along with dawn Olmstead and Jeff Wachtel, to further the collaborative widespread Studio community method.

I needless to say exchange appears to be a continuing for all people at the moment and that i admire your persistence and resilience via these difficult instances. Now that this team is in location, they should be in a position to deliver extra readability for the rest of the firm in the coming weeks. Please think free to attain out to your supervisor or your HR manager with any further questions.

together, their mixed studios produce an incredible 2500+ hours of programming at the moment streaming or airing all over, they personal some of the largest libraries on the earth with over a hundred and twenty,000 episodes of tv and we've a few of nowadays’s most formidable storytellers in their studio family unit – and here is most effective the beginning!

Pearlena


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