The Certified Internal Auditor Part 3 Exam Dumps

CIA-III Exam Format | Course Contents | Course Outline | Exam Syllabus | Exam Objectives

2019 CIA Exam Syllabus, Part 3 Business Knowledge for Internal Auditing
100 questions l 2.0 Hours (120 minutes)

The CIA exam Part 3 includes four domains focused on business acumen, information security, information technology, and financial management. Part 3 is designed to test candidates knowledge, skills, and abilities particularly as they relate to these core business concepts.-

Domains Collapse All
I. Business Acumen (35%)
- - -Cognitive Level
--1. Organizational Objectives, Behavior, and Performance
A- -Describe the strategic planning process and key activities (objective setting, globalization and competitive considerations, alignment to the organization's mission and values, etc.) Basic
-B -Examine common performance measures (financial, operational, qualitative vs. quantitative, productivity, quality, efficiency, effectiveness, etc.) Proficient
-C --Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.) and different performance management techniques (traits, organizational politics, motivation, job design, rewards, work schedules, etc.) -Basic
-D --Describe managements effectiveness to lead, mentor, guide people, build organizational commitment, and demonstrate entrepreneurial ability -Basic
2. Organizational Structure and Business Processes
A -Appraise the risk and control implications of different organizational configuration structures (centralized vs. decentralized, flat structure vs. traditional, etc.) Basic-
-B -Examine the risk and control implications of common business processes (human resources, procurement, product development, sales, marketing, logistics, management of outsourced processes, etc.) Proficient
-C -Identify project management techniques (project plan and scope, time/team/resources/cost management, change management, etc.) -Basic
-D Recognize the various forms and elements of contracts (formality, consideration, unilateral, bilateral, etc.) Basic
-3. Data Analytics
-A -Describe data analytics, data types, data governance, and the value of using data analytics in internal auditing -Basic
-B -Explain the data analytics process (define questions, obtain relevant data, clean/normalize data, analyze data, communicate results) -Basic
-C Recognize the application of data analytics methods in internal auditing (anomaly detection, diagnostic analysis, predictive analysis, network analysis, text analysis, etc.) -Basic
II. Information Security (25%)
- - -Cognitive Level
--1. Information Security
A- -Differentiate types of common physical security controls (cards, keys, biometrics, etc.) Basic
-B -Differentiate the various forms of user authentication and authorization controls (password, two-level authentication, biometrics, digital signatures, etc.) and identify potential risks Basic
-C --Explain the purpose and use of various information security controls (encryption, firewalls, antivirus, etc.) -Basic
D- -Recognize data privacy laws and their potential impact on data security policies and practices Basic-
-E --Recognize emerging technology practices and their impact on security (bring your own device [BYOD], smart devices, internet of things [IoT], etc.) Basic-
-F -Recognize existing and emerging cybersecurity risks (hacking, piracy, tampering, ransomware attacks, phishing attacks, etc.) -Basic
G- --Describe cybersecurity and information security-related policies -Basic
III. Information Technology (20%)
- - -Cognitive Level
--1. Application and System Software
A- Recognize core activities in the systems development lifecycle and delivery (requirements definition, design, developing, testing, debugging, deployment, maintenance, etc.) and the importance of change controls throughout the process Basic
-B -Explain basic database terms (data, database, record, object, field, schema, etc.) and internet terms (HTML, HTTP, URL, domain name, browser, click-through, electronic data interchange [EDI], cookies, etc.) Basic
-C --Identify key characteristics of software systems (customer relationship management [CRM] systems; enterprise resource planning [ERP] systems; and governance, risk, and compliance [GRC] systems; etc.) -Basic
2. IT Infrastructure and IT Control Frameworks
A -Explain basic IT infrastructure and network concepts (server, mainframe, client-server configuration, gateways, routers, LAN, WAN, VPN, etc.) and identify potential risks Basic-
-B Define the operational roles of a network administrator, database administrator, and help desk Basic--
-C Recognize the purpose and applications of IT control frameworks (COBIT, ISO 27000, ITIL, etc.) and basic IT controls -Basic
-3. Disaster Recovery
-A Explain disaster recovery planning site concepts (hot, warm, cold, etc.) -Basic
-B Explain the purpose of systems and data backup -Basic
-C -Explain the purpose of systems and data recovery procedures -Basic
IV. Financial Management (20%)
- - -Cognitive Level
--1. Financial Accounting and Finance
A- -Identify concepts and underlying principles of financial accounting (types of financial statements and terminologies such as bonds, leases, pensions, intangible assets, research and development, etc.) Basic
-B -Recognize advanced and emerging financial accounting concepts (consolidation, investments, fair value, partnerships, foreign currency transactions, etc.) Basic
C- --Interpret financial analysis (horizontal and vertical analysis and ratios related to activity, profitability, liquidity, leverage, etc.) Proficient-
D- --Describe revenue cycle, current asset management activities and accounting, and supply chain management (including inventory valuation and accounts payable) Basic-
-E --Describe capital budgeting, capital structure, basic taxation, and transfer pricing Basic-
2. Managerial Accounting
A -Explain general concepts of managerial accounting (cost-volume-profit analysis, budgeting, expense allocation, cost- benefit analysis, etc.) Basic-
-B -Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Basic--
-C -Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) and their use in decision making -Basic Additional noteworthy elements related to the revised CIA Part Three exam syllabus:

The number of topics covered on the Part Three exam has been greatly refocused to the core areas that are most critical for internal auditors.
The exam syllabus features a new subdomain on data analytics.
The information security portion of the exam has been expanded to include additional topics such as cybersecurity risks and emerging technology practices.
The largest domain is Business Acumen, which makes up 35% of the exam.
A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.

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Coronavirus strain fueling India crisis is the most recent ‘variant of difficulty’ and is spreading globally

The coronavirus variant that has spread catastrophically in India has seeded itself in dozens of countries, and the world health organization has declared it a “variant of situation,” citing preliminary proof that it's extra transmissible than some prior strains of the virus.

It is not clear to what degree the disaster in India — which reported four,200 deaths on Wednesday on my own — has been accelerated by the emergence of this variant, known as B.1.617. it's possible the leading driver of the outbreak has been mass gatherings in a densely populated nation that still has low stages of vaccination.

however the WHO, which previously categorized the variant as being “of hobby,” Monday increased it to the fame “of challenge.” WHO epidemiologist Maria Van Kerkhove stated that any of the traces of the virus, SARS-CoV-2, are infectious, “and every thing in that sense is of issue.”

She delivered, “So all and sundry at home, no count the place we reside, no matter what viruses are circulating, we deserve to be certain that we take all of the measures at hand to evade ourselves from getting in poor health.”

although the WHO treats B.1.617 as a single variant, it has already splintered into three models, referred to as sub-lineages, with a little diverse suites of mutations. Britain final week declared B.1.617.2, which is spreading quickly there, a variant of problem.

within the united states, that variant debts for about three percent of situations however is gaining traction, in response to facilities for sickness handle and Prevention surveillance. The CDC lists all three B.1.617 sub-lineages as variations of hobby.

The spread of variations of challenge throughout the planet has raised fears the virus will locate easy methods to stay elusive, potentially circumventing vaccines. All viruses mutate, and SARS-CoV-2 does not mutate chiefly right away in comparison with different viruses. however having unfold explosively, it has had abundant opportunities to form-shift via random mutation.

one of the most mutations have an effect on the spike protein on the surface of the virus and allow it to bind extra readily to cells. This makes the virus more “fit,” as scientists put it.

according to new CDC facts, the totally transmissible B.1.1.7 variant first considered in Britain now money owed for an estimated 72 percent of latest infections in the united states. A variant first viewed in Brazil, named P.1, accounts for 6 percent of latest U.S. circumstances, a speedy raise in fresh weeks, the CDC facts indicates. other variants, including ones first considered in South Africa and California, have diminished in incidence, CDC epidemiologist Heather Scobie referred to Wednesday at a meeting of the agency’s Advisory Committee on Immunization Practices.

Scientists are conducting laboratory tests and getting to know epidemiological information to assess even if and to what diploma the editions, including the B.1.617 editions first seen in India, pose threats above and past these posed through previous lines. they are asking many questions simultaneously: How transmissible is the variant? Can it trigger a distinct degree of disorder? Can it's detected via testing? How does it reply to remedies? Can or not it's blocked by way of vaccines or by using herbal immunity received through an infection?

A paper posted online Monday, and not yet peer-reviewed or published in a scientific journal, mentioned that the Moderna and Pfizer-BioNTech vaccines produced fewer neutralizing antibodies against one of the most India variants, B.1.617.1. but there were nonetheless ample antibodies for the vaccines to block an infection.

here's comparable to trying to guard a fortress against an enemy by way of constructing very high walls. The immunization wall isn’t as high in areas threatened with the aid of some variants. but it surely’s nonetheless excessive sufficient to do the job. (To lengthen the metaphor: The partitions are made from ice and gradually melt, decreasing the defenses.)

Mehul Suthar, a viral immunologist at Emory university and senior writer of the paper, mentioned the laboratory tests on B.1.617.1 had been commonly encouraging, suggesting the vaccines may still be beneficial towards many variations.

“It’s brilliant, and it bodes smartly for how smartly these vaccines are working in being capable of create a breadth of antibodies that goal these editions,” Suthar observed. “These vaccines are nonetheless working very neatly at maintaining towards serious disorder and death.”

thus far, no single variant circulating globally seems able to escaping thoroughly the immune responses brought on by means of vaccines.

“The more the virus infects, replicates, spreads, the extra it offers this virus a chance to mutate and proceed to stay away from antibody responses,” Suthar said. but he added the virus doesn't have an infinite variety of methods to mutate and nevertheless be able to infect cells.

Scientists this week made clear they are still early of their investigations of the India editions and are working with restrained data that can be field to sampling biases.

“The records from India are not truly respectable enough to be in a position to say anything else, apart from that 617 and spouse and children are plainly general there. We don’t understand how commonplace because we don’t have a good satisfactory pattern,” William Hanage, an epidemiologist on the Harvard T.H. Chan school of Public fitness, said in an electronic mail. He referred to the determination by way of British authorities to name B.1.617.2 a variant of subject is according to infection numbers that are nevertheless very small.

Jeremy Luban, a virologist at the college of Massachusetts scientific faculty, referred to the variant spreading in India seems to be particularly transmissible however cautioned that it is too early to make definitive statements.

“I feel in case you’re vaccinated, you’re going to have a stunning decent level of insurance plan,” Luban pointed out. “The issue is, if there are places the place americans are not vaccinated or where the virus is spreading, it appears like it’s going to do it quicker. It could end up inserting greater individuals in the medical institution faster and overloading the infrastructure.”

a person in a military uniform: Logs are placed on a pyre during the cremation of covid-19 victims in New Delhi on Monday. The World Health Organization that day elevated a coronavirus variant first detected in India to the status “of concern.” © Ishant Chauhan/AP Logs are placed on a pyre all the way through the cremation of covid-19 victims in New Delhi on Monday. the realm health corporation that day accelerated a coronavirus variant first detected in India to the fame “of challenge.”


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