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IIA IIA-CIA-Part3-3P Exam Syllabus Topics:

Topic	Details
Topic 1	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 2	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 3	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 4	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 5	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 6	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 7	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 8	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 9	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 10	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 11	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 12	Explain basic IT infrastructure and network concepts Identify project management techniques

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q407-Q412):

NEW QUESTION # 407
Which of the following would not impair the objectivity of internal auditor?

A. Setting the risk appetite.
B. Implementing risk responses on behalf of management.
C. Providing assurance that risks assessed are correctly evaluated.
D. Management assurance on risks.

Answer: C

NEW QUESTION # 408
Which of the following are included in ISO 31000 risk principles and guidelines?

A. Standards, assessments, and process.
B. Principles, framework, and process.
C. Principles, practices, and process.
D. Standards, framework, and process.

Answer: B

NEW QUESTION # 409
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

A. Monitoring for vulnerabilities based on industry intelligence
B. Comprehensive service level agreements with vendors.
C. Firewall and other network penmeter protection tools.
D. A list of trustworthy good traffic and a list of unauthorized blocked traffic.

Answer: C

NEW QUESTION # 410
Which of the following budgets must be prepared first?

A. Sales budget.
B. Cash budget.
C. Selling and administrative expenses budget.
D. Production budget.

Answer: A

NEW QUESTION # 411
Which of the following statements regarding organizational governance is not correct?

A. An effective internal audit function is one of the four cornerstones of good governance.
B. Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.
C. Accountability is one of the key elements of organizational governance.
D. Those performing governance activities are accountable to the customer.

Answer: D

NEW QUESTION # 412
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