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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
Information Security25%- Security Risks and Controls
  • 1. Threats, vulnerabilities, and attacks
  • 2. Data protection and privacy
  • 3. Network and infrastructure security
  • 4. Access control and identity management
- Security Incidents and Continuity
  • 1. Business continuity planning
  • 2. Incident response and management
  • 3. Disaster recovery
- Information Security Principles
  • 1. Security frameworks and standards
  • 2. Security governance and policies
  • 3. Confidentiality, integrity, availability
Financial Management20%- Financial Management and Capital Budgeting
  • 1. Working capital management
  • 2. Tax and regulatory considerations
  • 3. Capital budgeting techniques (NPV, IRR)
  • 4. Capital structure and financing
- Financial Accounting and Reporting
  • 1. Basic financial statements and elements
  • 2. Financial statement analysis
  • 3. Accounting principles and standards
- Managerial Accounting
  • 1. Pricing and product decisions
  • 2. Budgeting and variance analysis
  • 3. Cost concepts and allocation
Business Acumen35%- Organizational Objectives, Behavior, and Performance
  • 1. Strategic planning and alignment
  • 2. Management and leadership effectiveness
  • 3. Organizational behavior and leadership
  • 4. Performance measurement and management
- Organizational Structure and Business Processes
  • 1. Structure types and risk implications
  • 2. Outsourcing and third-party management
  • 3. Project management principles
  • 4. Core business processes and risks
- Governance, Risk, and Control
  • 1. Control frameworks and design
  • 2. Risk management methodologies
  • 3. Corporate governance frameworks
  • 4. Ethics and compliance
Information Technology20%- Emerging Technologies and Data Analytics
  • 1. Continuous auditing and monitoring
  • 2. AI, RPA, blockchain, IoT
  • 3. Data analytics concepts and tools
- IT Infrastructure and Applications
  • 1. Database and data management
  • 2. Application development and controls
  • 3. Hardware, software, and networks
  • 4. Cloud computing and virtualization
- IT Governance and Strategy
  • 1. IT governance frameworks (COBIT, ITIL)
  • 2. IT alignment with business goals
  • 3. IT investment and portfolio management

IIA Internal Audit Function (IIA-CIA-Part3 Deutsch Version) Sample Questions:

Welche der folgenden Datenanalysetechniken wird verwendet, um Muster in Gruppen von Datenelementen zu identifizieren?

  • A. Klassifizierung.
  • B. Zusammenführung verschiedener Datenquellen.
  • C. Stratifizierung numerischer Werte.
  • D. Doppelte Tests.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Nur bei einem von vielen Aufträgen entsprach eine interne Revisionsfunktion nicht den Global Internal Audit Standards, da der Auftrag ohne ausreichende Sachkenntnis durchgeführt wurde.
Welche der folgenden Aussagen ist im Hinblick auf die Erklärung der Konformität mit den Standards angemessen?

  • A. Die interne Revisionsfunktion muss die Auswirkungen der Nichtkonformität bewerten, bevor sie eine Nichtkonformität mit den Standards erklären kann.
  • B. Die interne Revisionsfunktion kann für alle Aufträge eine teilweise Konformität mit den Standards erklären.
  • C. Die interne Revision kann weiterhin die Konformität mit den Standards für alle anderen Aufträge erklären, die die Anforderungen erfüllen
  • D. Die interne Revisionsfunktion kann weiterhin die Konformität mit den Standards für alle Aufträge erklären
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Correct Answer: A  🗳️

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Welche der folgenden Beschreibungen trifft laut den IT-Richtlinien des IIA am besten auf eine logische Zugriffskontrolle zu?

  • A. Behalten Sie die aktuellen Rollendefinitionen bei, um eine angemessene Aufgabentrennung sicherzustellen
  • B. Magnetkarten sind erforderlich, um den Zutritt zu sicheren Rechenzentren zu kontrollieren.
  • C. Überwachen Sie den Zugang zum Rechenzentrum mit einer Videoüberwachung im geschlossenen Kreislauf.
  • D. Fordern Sie die Einrichtung und vierteljährliche Änderung komplexer Passwörter
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Welche der folgenden Größen muss angepasst werden, um ein progressives Steuersystem an die Inflation anzupassen?

  • A. Steuerabzüge, Steuerbefreiungen und Steuerklassen.
  • B. Steuerklassen, Steuerbefreiungen und nominale Steuerbelege.
  • C. Steuerabzüge, Steuerbefreiungen und Steuererklärungen.
  • D. Steuerklassen, Steuerabzüge und Steuerzahlungen.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Welche ist die am wenigsten effektive Form des Risikomanagements?

  • A. Systembasierte Detektivkontrolle.
  • B. Personenbezogene Präventivmaßnahmen.
  • C. Systembasierte präventive Kontrolle.
  • D. Personenbasierte Detektivkontrolle.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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