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IIA IIA-CIA-Part3 Exam Syllabus Topics:

Topic	Details
Topic 1	Explain the data analytics process ?Differentiate the various forms of user authentication and authorization controls
Topic 2	Recognize the application of data analytics methods in internal auditing Explain the purpose and use of various information security controls
Topic 3	Recognize data privacy laws and their potential impact on data security policies and practices Explain disaster recovery planning site concepts
Topic 4	Explain basic IT infrastructure and network concepts ?Recognize existing and emerging cybersecurity risks
Topic 5	?Recognize advanced and emerging financial accounting concepts Organizational Structure and Business Processes
Topic 6	Define the operational roles of a network administrator, database administrator, and help desk
Topic 7	Recognize emerging technology practices and their impact on security Appraise the risk and control implications of different organizational configuration structures
Topic 8	Recognize the various forms and elements of contracts ?Identify project management techniques
Topic 9	?Explain general concepts of managerial accounting ?Examine the risk and control implications of common business processes
Topic 10	Describe cybersecurity and information security-related policies Describe the strategic planning process and key activities
Topic 11	Recognize core activities in the systems development lifecycle and delivery Recognize the purpose and applications of IT control frameworks

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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

• Time Duration: 120 minutes
• Number of Questions: 100 questions
• Languages: English
• The passing score: 70%

IIA Business Knowledge for Internal Auditing Sample Questions (Q36-Q41):

NEW QUESTION # 36
Because the VAN did not provide the internal auditor with access to its system, that portion of the engagement work program was not completed. Which one of the following should not be done by the internal auditor?

• A. Include the scope limitation in the final engagement communication.
• B. Document the VAN's actions in the working papers.
• C. Rewrite the work program to eliminate the step
• D. Obtain the approval of the chief audit executive

Answer: C Explanation:
A scope limitation is a restriction placed upon the IAA that precludes it from accomplishing its objectives and plans. Among other things, a scope limitation may restrict the performance of necessary engagement procedures A scope limitation and its potential effect should be communicated. preferably in writing, to the governing authority. A VAN is an alternative to direct EDI communications between transacting parties. Consequently, it is a vital component of internal control over these transactions, and the internal auditor's inability to obtain access constitutes a material limitation on the scope of the engagement to evaluate risk exposures and the adequacy and effectiveness of internal control. As a result, the original engagement program should be annotated but not rewritten.
NEW QUESTION # 37
A tight monetary policy is frequently cited as an important policy instrument for fighting inflation. Keynesian n:mists believe that one of the possible undesirable side effects of such a policy is:

• A. Reduced business investment due to lower interest rates.
• B. Increased business investment because of reduced confidence in business.
• C. Reduced business investment due to higher interest rates.
• D. Increased business investment due to decreased government spending.

Answer: C Explanation:
A tight monetary policy means that little money is available for borrowing. When supply is reduced, the price increases. Thus, interest rates are increased when the money supply contracts. Because of high interest rates, the cost of investment is increased and investment is discouraged.
NEW QUESTION # 38
If the central bank of a country raises interest rates sharply, the country's currency will likely:

• A. Remain unchanged in value.
• B. Decrease in relative value.
• C. Increase in relative value.
• D. Decrease sharply in value at first and then return to its initial value.

Answer: C Explanation:
Exchange rates fluctuate depending upon the demand for each country's currency. If a country raises its interest rates, its currency will appreciate. The demand for investment at the higher interest rates will shift the demand curare for the currency to the right. The reverse holds true for a decrease in interest rates.
NEW QUESTION # 39
A new manager received computations of the internal fate of return regarding the project proposal. What should the manager compare the computation results to in order to determine whether the project is potentially acceptable?

• A. Compare to the net present value.
• B. Compare to the required rate of return.
• C. Compare to the annual interest data.
• D. Compare to the annual cost of capital

Answer: D
NEW QUESTION # 40
Which of the following risks would involve individuals attacking an oil company's IT system as a sign of solidarity against drilling in a focal area?

• A. Hacking
• B. Tampering
• C. Piracy
• D. Phishing

Answer: A
NEW QUESTION # 41
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