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  • Exam Code: IIA-CIA-Part3-German
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
  • Last Updated: Aug 27, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3-German
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)
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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
Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Working capital management
  • 2. Capital budgeting and investment
  • 3. Cost accounting
  • 4. Financial accounting and reporting
  • 5. Managerial accounting
  • 6. Financial analysis and decision-making
- Recognize various forms and elements of contracts
  • 1. Formality
  • 2. Unilateral and bilateral contracts
  • 3. Consideration
  • 4. Fixed-price and cost-reimbursable contracts
- Identify risk and control implications of project management
  • 1. Change management in projects
  • 2. Project plan and scope
  • 3. Project risk management
  • 4. Time/team/resources/cost management
- Describe business processes and their risk and control implications
  • 1. Human resources
  • 2. Sales and marketing
  • 3. Logistics
  • 4. Procurement
  • 5. Product development
  • 6. Management of outsourced processes
- Describe the risk and control implications of supply chain management
  • 1. Quality control
  • 2. Inventory management
  • 3. Vendor management
Information Technology20%- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Social engineering
  • 2. Phishing
  • 3. Malware
  • 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. Networking
  • 2. Business continuity and disaster recovery
  • 3. Databases
  • 4. Operating systems
  • 5. Cloud computing
- Explain the purpose and use of common information security and technology controls
  • 1. Encryption
  • 2. Biometrics
  • 3. Antivirus
  • 4. Digital signatures
  • 5. Multi-factor authentication
  • 6. IT general controls
  • 7. Firewalls
  • 8. Passwords
- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data analysis techniques
  • 3. Data extraction
- Recognize data governance and data management concepts
Organizational Strategic Planning and Management25%- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Benchmarking
  • 3. Key performance indicators (KPIs)
- Identify risk and control implications related to leadership and mentoring
  • 1. Coaching
  • 2. Providing constructive feedback
  • 3. Guiding people
  • 4. Demonstrating entrepreneurial ability
  • 5. Mentoring
  • 6. Building organizational commitment
- 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. Objective setting
  • 2. Alignment to the organization's mission and values
  • 3. Risk appetite definition
  • 4. Alternative strategies evaluation
  • 5. Control environment
  • 6. Business context analysis
- Examine organizational behavior and management principles
  • 1. Leadership styles
  • 2. Motivation theories
  • 3. Team dynamics
  • 4. Change management
  • 5. Conflict resolution
Financial Management10%- Identify risk and control implications of financial management
  • 1. Working capital management
  • 2. Capital structure and financing
  • 3. Financial instruments
  • 4. Foreign currency
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis

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