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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is an essential certification exam for internal auditors seeking to advance their knowledge and skills in the field of business management. IIA-CIA-Part3-German exam is designed to assess the candidate's understanding of key concepts in finance, accounting, economics, and management, as well as their ability to apply these concepts in the context of internal auditing.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA CIA Part 2 Exam Reference

IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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