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

Topic 1
  • Differentiate the various forms of user authentication and authorization controls
  • Identify concepts and underlying principles of financial accounting
Topic 2
  • Explain disaster recovery planning site concepts
  • Recognize the purpose and applications of IT control frameworks
Topic 3
  • Describe cybersecurity and information security-related policies
  • Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 4
  • Explain general concepts of managerial accounting
  • Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 5
  • Organizational Structure and Business Processes
  • Infrastructure and IT Control Frameworks
Topic 6
  • ?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.)
  • Organizational Objectives, Behavior, and Performance
Topic 7
  • ?Recognize advanced and emerging financial accounting concepts
  • Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 8
  • Recognize the various forms and elements of contracts
  • Describe the strategic planning process and key activities
Topic 9
  • Explain basic IT infrastructure and network concepts
  • Identify project management techniques
Topic 10
  • Explain the purpose and use of various information security controls
  • Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 11
  • Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
  • Examine common performance measures

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IIA-CIA-Part3-3P Exam Torrent - CIA Exam Part Three: Business Knowledge for Internal Auditing Prep Torrent & IIA-CIA-Part3-3P Test Guide

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IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q175-Q180):

Which of the following stages of contracting focuses on aligning the markets with objectives of the organization?

  • A. Negotiation stage
  • B. Bidding stage
  • C. Initiation stage
  • D. Development stage

Answer: A

A rapidly expanding retail organization continues to be tightly controlled by its original small management team. Which of the following is a potential risk in this vertically centralized organization?

  • A. Lack of coordination among different business units.
  • B. Duplication of business activities.
  • C. Operational decisions are inconsistent with organizational goals.
  • D. Suboptimal decision-making.

Answer: D

Which of the following is a security feature that involves the use of hardware and software to fitter or prevent specific information from moving between the outside network and the outside network?

  • A. Virtual private network
  • B. Authorization
  • C. Firewall
  • D. Architecture model

Answer: C

Which of the following are the most appropriate measures for evaluating the change in an organization's liquidity position?

  • A. Accounts receivable turnover, return on assets, and the current ratio.
  • B. Times interest earned, return on assets, and inventory turnover.
  • C. Inventory turnover in days, the current ratio, and return on equity.
  • D. Accounts receivable turnover, inventory turnover in days, and the current ratio.

Answer: D

In the years after the mind-service point of a depreciable asset which of the following depreciation methods will result in the highest depreciation expense?

  • A. Straight line
  • B. Double-declining balance
  • C. Declining balance
  • D. Sum of the years' digits

Answer: D


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