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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Certification Exam is an essential certification for internal auditors looking to advance their careers. Internal Audit Function (IIA-CIA-Part3 Deutsch Version) certification exam is offered by the Institute of Internal Auditors (IIA), which is a globally recognized organization dedicated to promoting and advancing the internal audit profession.

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

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IIA-CIA-Part3 exam, also known as Business Knowledge for Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part3-German exam is designed to test the knowledge and skills required by internal auditors to function effectively within a business environment. IIA-CIA-Part3-German exam covers a range of business-related topics such as financial management, operations management, strategic management, human resources, and information technology. The IIA-CIA-Part3 exam is a crucial step for individuals seeking to earn the Certified Internal Auditor (CIA) certification, which is recognized globally as the gold standard in internal auditing.

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

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

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