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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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