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Exam Number : CIA-III
Exam Name : The Certified Internal Auditor Part 3
Vendor Name : Financial
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2019 CIA test Syllabus, Part 3 Business Knowledge for Internal Auditing
100 questions l 2.0 Hours (120 minutes)

The CIA test 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 test syllabus:

The number of syllabus covered on the Part Three test has been greatly refocused to the core areas that are most critical for internal auditors.
The test syllabus features a new subdomain on data analytics.
The information security portion of the test has been expanded to include additional syllabus 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 test 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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Financial Part PDF Dumps

Treasury Dept. leaker sentenced to six months for ‘FinCEN’ document dump | CIA-III Study Guide and PDF Download

A former senior Treasury branch respectable become sentenced Thursday to six months in reformatory for leaking hundreds of files to a information reporter while she worked at a fiscal crimes division at the company.

Natalie Mayflower Sours Edwards pleaded responsible closing year to leaking suspicious recreation reviews, called SARs, all over her time on the economic Crimes Enforcement network — but maintained she did in order a whistleblower to highlight alleged corruption in the government.

new york federal court decide Gregory Woods sided with prosecutors, who requested a maximum sentence of six months after Sours Edwards pleaded guilty.

Woods observed on the sentencing listening to that the unauthorized leaking can also have made their country less protected and may have put scrutiny on innocent americans, as the stories reveal identities of individuals below suspicion who may haven't dedicated a crime.

“The crime become a major one,” Woods noted, adding a sentence that covered prison time become essential to deter potential criminals.

In prepared remarks, Sours Edwards noted she turned into raised to accept accountability and act with integrity — and highlighted her Native American upbringing.

“i'm an indigenous matriarch warrior whose spirit can not be broken,” she stated before sooner or later apologizing for breaking the legislations.

Her protection attorney argued she receive probation and attempted to pin some of the blame on BuzzFeed information reporter Jason Leopold, who she talked about “cultivated” Sours Edwards as a supply and compelled her to leak files to him.

Natalie Mayflower Sours Edwards, a former senior adviser in Treasury's Financial Crimes Enforcement Network (FinCEN), exits the Manhattan Federal Courthouse, following her sentencing hearing in Manhattan on June 3, 2021.Natalie Mayflower Sours Edwards, a former senior adviser in Treasury’s monetary Crimes Enforcement network (FinCEN), exits the big apple Federal Courthouse, following her sentencing hearing on June three, 2021.REUTERS/Brendan McDermid

Sours Edwards leaked Leopold some 50,000 documents, prosecutors pointed out, that have been the groundwork for a couple of investigative experiences published through the information web page, including a series of news dubbed the “FinCEN files.”

The reviews examined, partially, how drug cartels and other criminal agencies throughout the globe had been allegedly given entry to the global banking gadget to launder their illegally received cash.

Prosecutors argued the leak also printed assistance about the terrorist firm Hezbollah and might have given accused money launders Strengthen note about investigations into their crimes.

In a press release, BuzzFeed spokesperson Matt Mittenthal noted Sours Edwards became a “brave whistleblower” for leaking the documents.

“on account of Ms. Edwards’s bravery, BuzzFeed information, together with the 108 media corporations within the overseas Consortium of Investigative Journalists, had been able to put up the FinCEN files, which revealed fiscal corruption on a worldwide scale,” Mittenthal stated.

“BuzzFeed news supports the actions of whistleblowers and strongly condemns nowadays’s sentence of Ms. Edwards,” he introduced.

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