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

Topic	Details
Topic 1	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 2	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 3	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 4	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 5	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 6	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 7	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 8	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 9	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 10	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)

IIA CIA Exam Part Three: Business Knowledge for Internal Auditing Sample Questions (Q294-Q299):

NEW QUESTION # 294
Which of the following statements about matrix organizations is false?

• A. In a matrix organization, conflict between functional and product managers may arise.
• B. In a matrix organization, staff under dual command is more likely to suffer stress at work.
• C. Matrix organizations minimize costs and simplify communication.
• D. Matrix organizations offer the advantage of greater flexibility.

Answer: C
NEW QUESTION # 295
Which of the following is the best example of IT governance controls?

• A. Personnel policies that define and enforce conditions for staff in sensitive IT areas
• B. Controls that focus on segregation of duties, financial and change management
• C. Standards that support IT policies by more specifically defining required actions
• D. Controls that focus on data structures and the minimum level of documentation required

Answer: C
NEW QUESTION # 296
Which of the following is a key component of an organization's cybersecurity governance?

• A. The IT department establishing implementing, and actively managing security configurations.
• B. Administrators monitoring the use, assignment and configuration of privileges on the network.
• C. Senior management of the organization setting the cybersecurity policy
• D. Management identifying and classifying the types of critical data in the organization's system

Answer: C
NEW QUESTION # 297
According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?

• A. The operational quality is less than projected.
• B. The process is not sustained and is not optimized as planned.
• C. There is a lack of alignment to organizational strategies.
• D. There is increased potential for loss of assets.

Answer: D
NEW QUESTION # 298
Which of the following best describes a detective control designed to protect an organization from cyberthreats and attacks?

• A. A list of trustworthy good traffic and a list of unauthorized blocked traffic.
• B. Monitoring for vulnerabilities based on industry intelligence
• C. Comprehensive service level agreements with vendors.
• D. Firewall and other network penmeter protection tools.

Answer: D
NEW QUESTION # 299
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