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IIA IIA-CIA-Part3日本語 Exam Syllabus Topics:

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

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