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IIA-CIA-Part3 exam is a certification exam offered by the Institute of Internal Auditors (IIA). It is a part of the Certified Internal Auditor (CIA) certification program that is designed to enhance the knowledge and skills of internal auditors. The IIA-CIA-Part3 exam focuses on business knowledge for internal auditing and is meant for individuals who want to improve their understanding of business operations and management.

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IIA-CIA-Part3 Exam is a computer-based exam that consists of 100 multiple-choice questions. IIA-CIA-Part3-JPN exam is divided into two parts, with the first part consisting of 30 questions that cover general business knowledge, and the second part consisting of 70 questions that cover more specific areas of internal auditing. Candidates are given 2.5 hours to complete the exam, and must achieve a score of at least 600 out of 750 to pass. Successfully passing IIA-CIA-Part3-JPN exam is a significant achievement for anyone looking to advance their career in internal auditing.

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IIA-CIA-Part3 certification exam is a crucial step for internal auditors who want to demonstrate their proficiency in business knowledge. IIA-CIA-Part3-JPN exam is the third part of the Certified Internal Auditor (CIA) certification process offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3-JPN exam is designed to assess a candidate's ability to apply business concepts and principles to internal auditing practices.

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

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