Certified Internal Auditor (CIA) Part 3 – On-demand Course

1. CIA Part 3 Introduction and Exam Strategy
1.00 CIA Part 3 Introduction and Exam Strategy
1.01 Certification Overview
1.02 Exam Planning
1.03 Awareness and Proficiency of the Course Content
1.04 Exam Format and Strategy
1.05 CIA Part 3 Syllabus
1.06 CIA Part 3 Tips & Tricks
2. Business Essentials
2.01 Strategic Planning
2.02 Setting the Strategy and Objectives
2.03 Competitive Strategies
2.04 Strategic Considerations to Compete in a Market
2.05 Key Performance Indicators
2.06 Balanced Scorecard
2.07 Leading, Coincident and Lagging Indicators
2.08 KPI Targets
2.09 Steps to Developing KPIs
2.10 Productivity
2.11 Organizational Behavior
2.12 Motivation
2.13 Maslow’s Hierarchy of Needs
2.14 Herzberg’s Motivation-Hygiene Theory
2.15 McGregor’s Theory X and Theory Y
2.16 Locke and Latham’s Goal-Setting Theory
2.17 Skinner’s Reinforcement Theory
2.18 Question on Skinner’s Reinforcement Theory
2.19 Definitions of Organizational Structure and Culture
2.20 Reinforcing Organizational Culture
2.21 Big Five Traits Theory
2.22 Myers-Briggs Type Indicators
2.23 Job Design
2.24 Leadership vs Management Skills
2.25 Management Control Techniques
2.26 Bases of Power
2.27 Leadership Grid
2.28 Centralized vs Decentralized
2.29 Departmentalization
2.30 Business Processes – Sales
2.31 Business Processes – Procurement
2.32 Project Management Lifecycle
2.33 Project Management Lifecycle Pain Curve
2.34 Project Management Lifecycle Curve
2.35 Project Management Triangle
2.36 Gantt Charts and Project Network Analysis
2.37 Theory of Constraints
2.38 Program Evaluation Review Technique (PERT) – Critical Path Method (CPM)
2.39 Contract Elements
2.40 Contract Elements to Verify
2.41 Contract Pricing Forms
2.42 Question on Contract Pricing Forms
2.43 Definition of Data Analytics
2.44 Data and Information Security Governance
2.45 Challenges of Data Analytics and Big Data
2.46 Question on Challenges of Data Analytics and Big Data 1
2.47 Question on Challenges of Data Analytics and Big Data 2
2.48 Descriptive Data Analytics
2.49 Diagnostic Data Analytics
2.50 Predictive Data Analytics
2.51 Prescriptive Data Analytics
2.52 Data Analytics Process
2.53 Use of Data Analytics in Internal Audit
2.54 Question on Use of Data Analytics in Internal Audit
2.55 Question on Use of Data Analytics in Internal Audit
3. Information Security
3.01 Definition of Information Security
3.02 Data Integrity, Confidentiality and Data Availability
3.03 IT General Controls
3.04 Segregation of IT Duties
3.05 Question on Segregation of IT Duties
3.06 Threats and Controls to Physical Security
3.07 Question on Threats and Controls to Physical Security 1
3.08 Question on Threats and Controls to Physical Security 2
3.09 Identity Access Management
3.10 Access and Authorization Controls – Risks
3.11 Identity Access Management – Activities
3.12 Authentication
3.13 IT Departmentalization
3.14 Question on IT Departmentalization 1
3.15 Question on IT Departmentalization 2
3.16 Types of Information Security Controls
3.17 Encryption
3.18 Firewalls
3.19 Data Privacy and Protection
3.20 Data Protection Framework
3.21 Question on Data Protection Framework
3.22 Smart Devices and Their Risks
3.23 Question on Smart Devices and Their Risks
3.24 Question on Question on Data Protection Framework
3.25 Asset-Threat-Vulnerability Triangle
3.26 Cybersecurity Risks
3.27 Cybersecurity Threats
3.28 Question on Cybersecurity Threats 1
3.29 Question on Cybersecurity Threats 2
3.30 Question on Cybersecurity Threats 3
3.31 Question on Cybersecurity Threats 4
3.32 IT Management and Governance Controls Against Cybersecurity Threats
3.33 Application and Access Controls
3.34 Technical IT Infrastructure Controls
3.35 External Connections Controls
3.36 Verifying 3rd Party Information Security
3.37 Illicit Software Use
3.38 Insider Threat
3.39 Question on Insider Threat
3.40 Question on Data Privacy and Protection
3.41 Cybersecurity Governance and Policies
3.42 Information Security Framework
3.43 The Three Lines of Defense Model in Cybersecurity
3.44 Question on Cybersecurity Governance and Policies
4. Information Technology
4.01 The Layers Model of IT Management
4.02 Systems Development Life Cycle (SDLC) Model
4.03 Auditing the Systems Development Life Cycle (SDLC) Model
4.04 Types of Systems Development Methods
4.05 Waterfall Method
4.06 Spiral Method
4.07 Rapid Development
4.08 Agile Method
4.09 Question on Types of Systems Development Methods
4.10 Application Testing Methods
4.11 Question on Application Testing Methods
4.12 Databases – Terminology
4.13 Relational Databases
4.14 Software and Application Controls
4.15 Common Applications
4.16 IT Reporting Structure
4.17 IT Control Framework – COBIT
4.18 IT Control Framework – COBIT Principles
4.19 IT Infrastructure
4.20 Business Continuity and Disaster Recovery Planning (BCP-DRP)
4.21 Question on Business Continuity and Disaster Recovery Planning (BCP-DRP)
4.22 Data Backup and Recovery Controls
5. Financial and Management Accounting
5.01 Aspects of Finance and Accounting
5.02 Qualities of Financial Information
5.03 Dual-entry Accounting
5.04 Exercise on Dual-entry Accounting
5.05 Cash-basis and Accrual-basis Accounting
5.06 Financial Statements
5.07 Financial Statement Assertions
5.08 Revenue Recognition – Point of Sale Recognition
5.09 Revenue Recognition – Instalment Sales Method
5.10 Revenue Recognition – Cost Recovery Method
5.11 Revenue Recognition – Completed Contract Method
5.12 Revenue Recognition – Percentage of Completion Method
5.13 Strait Line Depreciation
5.14 Activity Method Depreciation
5.15 Accelerated Depreciation
5.16 Sum-of-the-year’s-digits Depreciation
5.17 Lessee Lease Methods
5.18 Lessor Lease Methods
5.19 Types of Ratio Analyses
5.20 Debt and Leverage Ratios
5.21 Liquidity Ratios
5.22 Question on Liquidity Ratios
5.23 Net Working Capital
5.24 Profitability Ratios
5.25 Return on Assets
5.26 Price to Earnings Ratio (PE Ratio)
5.27 Book Value Per Common Share
5.28 Investment Valuation Ratios
5.29 Activity Ratios
5.30 Capital Structure and Budgeting
5.31 Present and Future Value
5.32 Net Present Value (NPV) and Internal Rate of Return (IRR)
5.33 Payback Period
5.34 Accounting Rate of Return (IRR)
5.35 Responsibility Accounting
5.36 Cost Accounting Terminology
5.37 Cost Accounting – Types of Costs
5.38 Cost-Volume-Profit (CVP) Analysis
5.39 Product Costing Systems
5.40 Cost Allocation and Cost Accumulation Systems
5.41 Activity Based Costing (ABC)
5.42 Question on Cost Allocation and Cost Accumulation Systems
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4.02 Systems Development Life Cycle (SDLC) Model

Certified Internal Auditor (CIA) Part 3 – On-demand Course 4.02 Systems Development Life Cycle (SDLC) Model
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