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

IIA-CIA-Part3 Deutsch Exam Simulator
  • Exam Code: IIA-CIA-Part3-German
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Updated: Aug 23, 2026
  • Q & A: 793 Questions and Answers
  • IIA IIA-CIA-Part3 Deutsch Q&A - in .pdf

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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 Technology20%- Recognize principles of data privacy and their potential impact on data security policies and practices
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Cloud computing
  • 2. Networking
  • 3. Databases
  • 4. Operating systems
  • 5. Business continuity and disaster recovery
- Recognize data governance and data management concepts
- Explain the purpose and use of common information security and technology controls
  • 1. Encryption
  • 2. Firewalls
  • 3. IT general controls
  • 4. Antivirus
  • 5. Multi-factor authentication
  • 6. Biometrics
  • 7. Digital signatures
  • 8. Passwords
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Ransomware
  • 2. Phishing
  • 3. Social engineering
  • 4. Malware
- Examine the role of data analytics in the audit process
  • 1. Data extraction
  • 2. Data analysis techniques
  • 3. Continuous auditing
Organizational Strategic Planning and Management25%- Examine organizational behavior and management principles
  • 1. Leadership styles
  • 2. Team dynamics
  • 3. Conflict resolution
  • 4. Change management
  • 5. Motivation theories
- Identify risk and control implications related to leadership and mentoring
  • 1. Mentoring
  • 2. Demonstrating entrepreneurial ability
  • 3. Building organizational commitment
  • 4. Providing constructive feedback
  • 5. Guiding people
  • 6. Coaching
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Risk appetite definition
  • 2. Alignment to the organization's mission and values
  • 3. Objective setting
  • 4. Alternative strategies evaluation
  • 5. Control environment
  • 6. Business context analysis
Common Business Processes45%- Identify risk and control implications of project management
  • 1. Project risk management
  • 2. Project plan and scope
  • 3. Time/team/resources/cost management
  • 4. Change management in projects
- Describe business processes and their risk and control implications
  • 1. Sales and marketing
  • 2. Procurement
  • 3. Management of outsourced processes
  • 4. Product development
  • 5. Logistics
  • 6. Human resources
- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Inventory management
  • 3. Vendor management
- Recognize various forms and elements of contracts
  • 1. Unilateral and bilateral contracts
  • 2. Fixed-price and cost-reimbursable contracts
  • 3. Consideration
  • 4. Formality
- Examine financial management concepts and their risk and control implications
  • 1. Financial analysis and decision-making
  • 2. Capital budgeting and investment
  • 3. Managerial accounting
  • 4. Cost accounting
  • 5. Working capital management
  • 6. Financial accounting and reporting
Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Trend analysis
  • 2. Ratio analysis
  • 3. Common-size analysis
- Identify risk and control implications of financial management
  • 1. Foreign currency
  • 2. Working capital management
  • 3. Financial instruments
  • 4. Capital structure and financing

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