2013年国际注册内部审计师考试第三部分考试大纲（英文版）

　　CIA 2013 Exam Syllabus, Part 3 – Internal Audit Knowledge Elements

　　100 questions  | 2.0 Hours (120 minutes)
　　The new CIA exam Part 3 topics tested include governance and business ethics; risk management; organizational structure, including business processes and risks; communication; management and leadership principles; information technology and business continuity; financial management; and the global business environment. Note: All items in this section of the syllabus will be tested at the Awareness knowledge level unless otherwise indicated below.
　　I. Governance / Business Ethics (5-15%)
　　A. Corporate/Organizational Governance Principles – Proficiency Level (P)
　　B. Environmental and Social Safeguards
　　C. Corporate Social Responsibility　　II. Risk Management (10-20%)- Proficiency Level (P)
　　A.  Risk Management Techniques
　　B. Organizational Use of Risk Frameworks
　　III. Organizational Structure/Business Processes and Risks (15-25%)
　　A. Risk/Control Implications of Different Organizational Structures
　　B. Structure (e.g., centralized/decentralized)
　　C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)
　　D.  Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
　　E. Inventory Management Techniques and Concepts
　　F.  Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
　　G. Business Development Life Cycles
　　H.  The International Organization for Standardization (ISO) Framework
　　I. Outsourcing Business Processes　　IV.  Communication (5-10%)
　　A. Communication (e.g., the process, organizational dynamics, impact of computerization)
　　B. Stakeholder Relationships
　　V. Management / Leadership Principles (10-20%)
　　A.  Strategic Management
　　Global analytical techniques
　　Structural analysis of industries
　　Competitive strategies (e.g., Porter's model)
　　Competitive analysis
　　Market signals
　　Industry evolution
　　Industry environments
　　Competitive strategies related to:
　　Fragmented industries
　　Emerging industries
　　Declining industries
　　Competition in global industries
　　Sources/impediments
　　Evolution of global markets
　　Strategic alternatives
　　Trends affecting competition
　　Strategic decisions
　　Analysis of integration strategies
　　Capacity expansion
　　Entry into new businesses
　　Forecasting
　　Quality management (e.g., TQM, Six Sigma)
　　Decision analysis
　　B. Organizational Behavior
　　Organizational theory (structures and configurations)
　　Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)
　　Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)
　　Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development)
　　Risk/control implications of different leadership styles
　　Performance (productivity, effectiveness, etc.)
　　C.  Management Skills/Leadership Styles
　　Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation
　　Create group synergy in pursuing collective goals
　　Team-building and assessing team performance
　　D. Conflict Management
　　Conflict resolution (e.g., competitive, cooperative, and compromise)
　　Negotiation skills
　　Conflict management
　　Added-value negotiating
　　E. Project Management / Change Management
　　Change management
　　Project management techniques　　VI.  IT / Business Continuity (15-25%)
　　A.  Security
　　Physical/system security (e.g., firewalls, access control)
　　Information protection (e.g., viruses, privacy)
　　Application authentication
　　Encryption
　　B. Application Development
　　End-user computing
　　Change control (Proficiency Level)
　　Systems development methodology (Proficiency Level)
　　Application development (Proficiency Level)
　　Information systems development
　　C. System Infrastructure
　　Workstations
　　Databases
　　IT control frameworks (e.g., eSAC, COBIT)
　　Functional areas of IT operations (e.g., data center operations)
　　Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
　　Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)
　　Server
　　Software licensing
　　Mainframe
　　Operating systems
　　Web infrastructure
　　D.  Business Continuity
　　IT contingency planning　　VII. Financial Management (13-23%)
　　A.  Financial Accounting and Finance
　　Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)
　　Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)
　　Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)
　　Financial statement analysis (e.g., ratios)
　　Types of debt and equity
　　Financial instruments (e.g., derivatives)
　　Cash management (e.g., treasury functions)
　　Valuation models
　　Business valuation
　　Inventory valuation
　　Capital budgeting (e.g., cost of capital evaluation)
　　Taxation schemes (e.g., tax shelters, VAT)
　　B. Managerial Accounting
　　General concepts
　　Costing systems (e.g., activity-based, standard)
　　Cost concepts (e.g., absorption, variable, fixed)
　　Relevant cost
　　Cost-volume-profit analysis
　　Transfer pricing
　　Responsibility accounting
　　Operating budget　　VIII. Global Business Environment (0-10%)
　　A. Economic / Financial Environments
　　Global, multinational, international, and multi-local compared and contrasted
　　Requirements for entering the global marketplace
　　Creating organizational adaptability
　　Managing training and development
　　B. Cultural / Political Environments
　　Balancing global requirements and local imperatives
　　Global mindsets (personal characteristics/competencies)
　　Sources and methods for managing complexities and contradictions.
　　Managing multicultural teams
　　C. Legal and Economics — General Concepts (e.g., contracts)
　　D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)