| Inhoud examen, deel III
Het CIA examen bestaat uit de vier “Parts” die verder als volgt kunnen worden onderverdeeld. Ieder deel omvat 125 multiple-choice vragen. De toegestane tijd per deel is 3½ uur. Het examen wordt in de Engelse taal afgenomen. Part III Business Analysis and Information Technology
A. Business processes (15-25%)
- Quality management (e.g., TQM)
- The International Organization for Standardization (ISO) framework
- Forecasting
- Project management techniques
- Business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
- Inventory management techniques and concepts
- Marketing- pricing objectives and policies
- Marketing- supply chain management
- Human Resources (Individual performance management and measurement; supervision; environmental factors that affect performance; facilitation techniques; personnel sourcing/staffing; training and development; and safety)
- Balanced Scorecard
B. Financial Accounting and Finance (15-25%)
- Basic concepts and underlying principles of financial accounting (statements, terminology, relationships)
- Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D)
- Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)
- Financial statement analysis
- Cost of capital evaluation
- Types of debt and equity
- Financial instruments (e.g., derivatives)
- Cash management (treasury functions)
- Valuation models
a. Inventory valuation b. Business valuation
- Business development life cycles
C. Managerial Accounting (10-20%)
- Cost concepts (e.g., absorption, variable, fixed)
- Capital budgeting
- Operating budget
- Transfer pricing
- Cost-volume-profit analysis
- Relevant cost
- Costing systems (e.g., activity-based, standard)
- Responsibility accounting
D. Regulatory, Legal and Economics (5-15%)
- Impact of government legislation and regulation on business
- Trade legislation and regulations
- Taxation schemes
- Contracts
- Nature and rules of legal evidence
- Key economic indicators
E. Information Technology (IT) (30-40%)
- Control frameworks (e.g., SAC, COBIT)
- Data and network communications/connections (e.g., LAN, VAN, and WAN)
- Electronic funds transfer (EFT)
- e-Commerce
- Electronic data interchange (EDI)
- Functional areas of IT operations (e.g., data center operations)
- Encryption
- Viruses
- Information protection
- Evaluate investment in IT (cost of ownership)
- Enterprise-wide resource planning (ERP) software (e.g., SAP R/3, Peoplesoft)
- Operating systems
- Application development
- Voice communications
- Contigency planning
- Systems security (e.g. firewalls, access control)
- Databases
- Software licensing
- Web infrastructure
Deel I Deel II Deel IV
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