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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx
IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.
IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.
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| Section | Objectives |
|---|---|
| Topic 1: Information Technology and Business Systems | - Information systems and data governance - IT controls and cybersecurity fundamentals - System development lifecycle concepts |
| Topic 2: Information Security and Business Continuity | - Business continuity and disaster recovery - Data protection and privacy considerations - Information security management principles |
| Topic 3: Financial Management | - Financial statements and reporting basics - Managerial accounting concepts - Budgeting and cost control |
| Topic 4: Risk Management and Regulatory Environment | - Enterprise risk management (ERM) principles - Internal controls and governance concepts - Compliance and regulatory frameworks |
| Topic 5: Business Acumen and Global Business Environment | - Organizational structure and business processes - Business strategies and objectives alignment - Global business environment and market influences |
Schauen Sie sich die Abbildung an. Wenn die Gewinnspanne eines Unternehmens sinkt und alle anderen Faktoren gleich bleiben, welche der folgenden Aussagen beschreibt dann die Verschiebung der Linie „Benötigte Mittel“ im untenstehenden Diagramm?
Correct Answer: D 🗳️
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Ein Unternehmen plant einen Absatz von 100.000 Einheiten zu einem Stückpreis von 12 US-Dollar. Die variablen Kosten pro Einheit betragen 7 US-Dollar. Wenn die Fixkosten 350.000 US-Dollar betragen, wie hoch ist der prognostizierte Gesamtdeckungsbeitrag?
Correct Answer: C 🗳️
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Welche der folgenden Situationen veranschaulicht am besten ein „falsch positives“ Ergebnis in der Leistung eines Spamfilters?
Correct Answer: B 🗳️
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Welche der folgenden Punkte sollte der Leiter der Revisionsabteilung mit dem Vorstand vereinbaren, bevor er mit einer externen Bewertung der internen Revisionsfunktion beginnt?
Correct Answer: B 🗳️
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Ein Kapitalinvestitionsprojekt hat, unter sonst gleichen Bedingungen, einen höheren Nettobarwert, wenn es folgende Eigenschaften aufweist:
Correct Answer: B 🗳️
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Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
Internal Audit Engagement (IIA-CIA-Part2中文版)
Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
Internal Audit Fundamentals
Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
Internal Audit Function (IIA-CIA-Part3 Korean Version)
Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
Internal Audit Engagement (IIA-CIA-Part2日本語版)
Internal Audit Engagement
Internal Audit Function
Internal Audit Function (IIA-CIA-Part3中文版)
Internal Audit Function (IIA-CIA-Part3日本語版)
Internal Audit Fundamentals (IIA-CIA-Part1中文版)
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