IIA IIA-CIA-Part3-German exam dumps : Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

  • Exam Code: IIA-CIA-Part3-German
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Updated: Aug 21, 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. Motivation theories
  • 3. Conflict resolution
  • 4. Team dynamics
  • 5. Change management
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- Identify risk and control implications related to leadership and mentoring
  • 1. Providing constructive feedback
  • 2. Mentoring
  • 3. Building organizational commitment
  • 4. Demonstrating entrepreneurial ability
  • 5. Coaching
  • 6. Guiding people
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Alternative strategies evaluation
  • 2. Risk appetite definition
  • 3. Objective setting
  • 4. Business context analysis
  • 5. Control environment
  • 6. Alignment to the organization's mission and values
Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Ratio analysis
  • 2. Common-size analysis
  • 3. Trend analysis
- Identify risk and control implications of financial management
  • 1. Working capital management
  • 2. Capital structure and financing
  • 3. Foreign currency
  • 4. Financial instruments
Information Technology20%- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Ransomware
  • 2. Phishing
  • 3. Malware
  • 4. Social engineering
- Recognize principles of data privacy and their potential impact on data security policies and practices
- 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. Antivirus
  • 2. Passwords
  • 3. Encryption
  • 4. Biometrics
  • 5. Digital signatures
  • 6. Multi-factor authentication
  • 7. Firewalls
  • 8. IT general controls
- Recognize data governance and data management concepts
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Networking
  • 2. Operating systems
  • 3. Business continuity and disaster recovery
  • 4. Cloud computing
  • 5. Databases
Common Business Processes45%- Identify risk and control implications of project management
  • 1. Time/team/resources/cost management
  • 2. Change management in projects
  • 3. Project risk management
  • 4. Project plan and scope
- Describe business processes and their risk and control implications
  • 1. Management of outsourced processes
  • 2. Product development
  • 3. Procurement
  • 4. Sales and marketing
  • 5. Logistics
  • 6. Human resources
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Quality control
  • 3. Inventory management
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Fixed-price and cost-reimbursable contracts
  • 3. Formality
  • 4. Unilateral and bilateral contracts
- Examine financial management concepts and their risk and control implications
  • 1. Cost accounting
  • 2. Financial accounting and reporting
  • 3. Working capital management
  • 4. Capital budgeting and investment
  • 5. Financial analysis and decision-making
  • 6. Managerial accounting

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