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Exam Number : CIA-III
Exam Name : The Certified Internal Auditor Part 3
Vendor Name : Financial
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2019 CIA exam Syllabus, Part 3 – Business Knowledge for Internal Auditing
100 questions l 2.0 Hours (120 minutes)

The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.=>

Domains Collapse All
I. Business Acumen (35%)
=> => => Cognitive Level
=> => 1. Organizational Objectives, Behavior, and Performance
A=> => Describe the strategic planning process and key activities (objective setting, globalization and competitive considerations, alignment to the organization's mission and values, etc.) Basic
=> B => Examine common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) Proficient
=> C => => Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.) and different performance management techniques (traits, organizational politics, motivation, job design, rewards, work schedules, etc.) => Basic
=> D => => Describe managements effectiveness to lead, mentor, guide people, build organizational commitment, and demonstrate entrepreneurial ability => Basic
2. Organizational Structure and Business Processes
A => Appraise the risk and control implications of different organizational configuration structures (centralized vs. decentralized, flat structure vs. traditional, etc.) Basic=>
=> B => Examine the risk and control implications of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.) Proficient
=> C => Identify project management techniques (project plan and scope, time/team/resources/cost management, change management, etc.) => Basic
=> D Recognize the various forms and elements of contracts (formality, consideration, unilateral, bilateral, etc.) Basic
=> 3. Data Analytics
=> A => Describe data analytics, data types, data governance, and the value of using data analytics in internal auditing => Basic
=> B => Explain the data analytics process (define questions, obtain relevant data, clean/normalize data, analyze data, communicate results) => Basic
=> C Recognize the application of data analytics methods in internal auditing (anomaly detection, diagnostic analysis, predictive analysis, network analysis, text analysis, etc.) => Basic
II. Information Security (25%)
=> => => Cognitive Level
=> => 1. Information Security
A=> => Differentiate types of common physical security controls (cards, keys, biometrics, etc.) Basic
=> B => Differentiate the various forms of user authentication and authorization controls (password, two-level authentication, biometrics, digital signatures, etc.) and identify potential risks Basic
=> C => => Explain the purpose and use of various information security controls (encryption, firewalls, antivirus, etc.) => Basic
D=> => Recognize data privacy laws and their potential impact on data security policies and practices Basic=>
=> E => => Recognize emerging technology practices and their impact on security (bring your own device [BYOD], smart devices, internet of things [IoT], etc.) Basic=>
=> F => Recognize existing and emerging cybersecurity risks (hacking, piracy, tampering, ransomware attacks, phishing attacks, etc.) => Basic
G=> => => Describe cybersecurity and information security-related policies => Basic
III. Information Technology (20%)
=> => => Cognitive Level
=> => 1. Application and System Software
A=> Recognize core activities in the systems development lifecycle and delivery (requirements definition, design, developing, testing, debugging, deployment, maintenance, etc.) and the importance of change controls throughout the process Basic
=> B => Explain basic database terms (data, database, record, object, field, schema, etc.) and internet terms (HTML, HTTP, URL, domain name, browser, click-through, electronic data interchange [EDI], cookies, etc.) Basic
=> C => => Identify key characteristics of software systems (customer relationship management [CRM] systems; enterprise resource planning [ERP] systems; and governance, risk, and compliance [GRC] systems; etc.) => Basic
2. IT Infrastructure and IT Control Frameworks
A => Explain basic IT infrastructure and network concepts (server, mainframe, client-server configuration, gateways, routers, LAN, WAN, VPN, etc.) and identify potential risks Basic=>
=> B Define the operational roles of a network administrator, database administrator, and help desk Basic=> =>
=> C Recognize the purpose and applications of IT control frameworks (COBIT, ISO 27000, ITIL, etc.) and basic IT controls => Basic
=> 3. Disaster Recovery
=> A Explain disaster recovery planning site concepts (hot, warm, cold, etc.) => Basic
=> B Explain the purpose of systems and data backup => Basic
=> C => Explain the purpose of systems and data recovery procedures => Basic
IV. Financial Management (20%)
=> => => Cognitive Level
=> => 1. Financial Accounting and Finance
A=> => Identify concepts and underlying principles of financial accounting (types of financial statements and terminologies such as bonds, leases, pensions, intangible assets, research and development, etc.) Basic
=> B => Recognize advanced and emerging financial accounting concepts (consolidation, investments, fair value, partnerships, foreign currency transactions, etc.) Basic
C=> => => Interpret financial analysis (horizontal and vertical analysis and ratios related to activity, profitability, liquidity, leverage, etc.) Proficient=>
D=> => => Describe revenue cycle, current asset management activities and accounting, and supply chain management (including inventory valuation and accounts payable) Basic=>
=> E => => Describe capital budgeting, capital structure, basic taxation, and transfer pricing Basic=>
2. Managerial Accounting
A => Explain general concepts of managerial accounting (cost-volume-profit analysis, budgeting, expense allocation, cost- benefit analysis, etc.) Basic=>
=> B => Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Basic=> =>
=> C => Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) and their use in decision making => Basic Additional noteworthy elements related to the revised CIA Part Three exam syllabus:

The number of subjects covered on the Part Three exam has been greatly refocused to the core areas that are most critical for internal auditors.
The exam syllabus features a new subdomain on data analytics.
The information security portion of the exam has been expanded to include additional subjects such as cybersecurity risks and emerging technology practices.
The largest domain is “Business Acumen,” which makes up 35% of the exam.
A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.

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Financial Auditor cheat sheet

students who cheat do not just should be concerned about getting caught. They chance blackmail and extortion | CIA-III exam Braindumps and exam dumps


When students use a business contract dishonest provider, getting caught via their lecturers is only one of many severe penalties that may damage them and people who trust them. They also expose themselves to blackmail and extortion. despite these risks, one in ten students at Australian higher training institutions have used a commercial cheating service to complete an evaluation, in line with survey findings presented at the inaugural Australian educational Integrity community forum 2021 (AAIN) hosted by using Torrens university.

study greater: 1 in 10 uni college students post assignments written by means of somebody else — and most are getting away with it

With sophisticated artificial intelligence and certainly sinister forces coming into play, there's a growing to be urgency for greater schooling associations to act on this expanding risk to academic integrity. The possibility isn’t just to the popularity of associations. It also locations college students at risk.

When students fill in their bank card quantity to complete a purchase order from a contract cheating provider, they are doing business with unscrupulous gremlins. They chance heading down a sinister black hole of extortion and blackmail the use of the probability of publicity to their university or company.

capabilities have discovered a new income stream

Extortion is the brand new name of the game. Contract-cheating gremlins have grew to become to blackmail as an ongoing source of income from students. They threaten to tell the college the scholar has bought an project except the student will pay up.

students can also be blackmailed even after finishing their levels when the gremlins threaten to reveal their cheating behaviour to employers.

If the pupil refuses to pay up, then the gremlins get to work on destroying their credibility. The tuition can revoke the diploma the scholar “earned”. The scholar loses their qualification and doubtlessly their profession and suffers reputational hurt and monetary loss.

Contract cheating starts off as a rational strategy to getting an assignment done instantly and simply. as the scholar descends the morality ladder, the traces between right and incorrect turn into blurred. The student who engages in educational misconduct is laying the foundations for unethical conduct within the office.

Story continues

There is robust proof that dishonest as a scholar can lay the foundations for unethical behaviour in lifestyles and as individuals of society.

When the USA audit watchdog fined KPMG Australia A$615,000 following primary dishonest in its office, it revealed the dangers of the normalisation of these practices in society. similarly, ASIC is suing the ANZ bank for breaching the credit score Act by means of allegedly paying commissions to unlicensed third events who referred debtors to the bank for loans. financial institution representatives ignored these movements in an try to achieve income aims for bonuses.

Gremlins are sensible. They promote their capabilities as assignment help and tutors 24/7, in an try to normalise the follow of dishonest.

students then unknowingly open themselves as much as a raft of offences, together with misrepresentation, fraud, forgery and financial skills from crime. When a scholar submits a purchased task and completes the cowl sheet stating that it’s their own work, it may well be considered fraud as a result of they're making a false or misleading commentary. The monetary talents from this action may be the avoidance of retaking a discipline and saving on direction prices.

It’s doubtlessly an act of forgery when a pupil submits a fabricated task and the school considers it to be normal work, legitimately created by way of the scholar. up to now no college students had been charged with fraud for submitting a contract-cheated assessment in Australia.

examine more: synthetic intelligence is getting superior at writing, and universities should agonize about plagiarism

what's being accomplished about dishonest?

The Australian executive’s introduction of anti-dishonest laws in 2020 offers some hope of reining in the gremlins. the first a hit prosecution by the better education regulator, the Tertiary education quality and requirements company (TEQSA), resulted within the blocking of two illegal dishonest web sites.

the new legislations also makes the promotion and promoting of contract dishonest features illegal. Penalties encompass up to two years’ reformatory and a exceptional of $one hundred ten,000.

by their very nature, these capabilities don't seem to be exemplars of integrity and moral behaviour. They blackmail their clients and take advantage of the so-referred to as “academic” writers they employ. They are actually additionally recruiting college students to on-promote their features, exposing them to the chance of a crook listing.

read extra: Universities unite against the tutorial black market

individuals make a big funding in their training. but when they turn to cheating, their movements can have far-reaching consequences for his or her lives. They additionally hurt those around them – their households, companions, employers and society in typical.

whereas the AAIN discussion board recognized some options to motivate students to rethink dishonest, it's vital that they create a robust subculture of tutorial integrity throughout their associations. Appreciating the real price of a neatly-earned degree may be simply as essential as the legislations in keeping the cheat gremlins at bay.

Let the pupil purchaser beware!

this article is republished from The conversation is the area's main writer of research-primarily based information and analysis. a distinct collaboration between academics and journalists. It turned into written by way of: Kristina Nicholls, Torrens institution Australia.

examine extra:

Kristina Nicholls doesn't work for, check with, own shares in or receive funding from any business or provider that might improvement from this article, and has disclosed no critical affiliations beyond their educational appointment.

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