IIA IIA-CIA-Part3日本語 : Internal Audit Function (IIA-CIA-Part3日本語版)

Pass IIA-CIA-Part3日本語 Exam Cram

Exam Code: IIA-CIA-Part3-JPN

Exam Name: Internal Audit Function (IIA-CIA-Part3日本語版)

Updated: Sep 02, 2026

Q & A: 793 Questions and Answers

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