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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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