IIA IIA-CIA-Part3 Deutsch Dumps : Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

IIA-CIA-Part3 Deutsch real exams

Exam Code: IIA-CIA-Part3-German

Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

Updated: Jul 24, 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 Deutsch Exam Syllabus Topics:

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

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