距离2019年CIA考试越来越近了，为帮助大家高效备考CIA考试，下面是中公财经小编整理了关于CIA考试大纲相关信息，希望大家充分利用复习时间，有效利用教材学习，以下是关于2019年CIA第三部分考试大纲：《内部审计知识要素》的相关信息，中公财经小编为大家做了如下整理：
Part 3 – Internal Audit Knowledge Elements 内部审计知识要素
100 questions | 2.0 Hours (120 minutes)
题量：100个问题，答题时间：2小时(120分钟)
I. Governance / Business Ethics (5-15%)
治理/企业道德(5-15%)
A. Corporate/Organizational Governance Principles – Proficiency Level (P)
企业/组织的治理原则——要求熟练掌握(P)
B. Environmental and Social Safeguards
环境和社会保障
C. Corporate Social Responsibility
企业社会责任
II. Risk Management (10-20%) - Proficiency Level (P)
风险管理(10-20%)——要求熟练掌握(P)
A. Risk Management Techniques
风险管理技术
B. Organizational Use of Risk Frameworks
风险框架的组织运用
III. Organizational Structure/Business Processes and Risks (15-25%)
组织结构/业务流程和风险(15-25%)
A. Risk/Control Implications of Different Organizational Structures
不同组织结构中的风险/控制涵义
B. Structure (e.g., centralized/decentralized)
结构(如：集中的/分散的)
C. Typical Schemes in Various Business Cycles (e.g., procurement, sales, knowledge, supply-chain management)
各种商业周期的典型方案(如：采购，销售，知识，供应链管理)
D. Business Process Analysis (e.g., workflow analysis and bottleneck management, theory of constraints)
经营过程分析 (如：工作流程分析和瓶颈管理，约束理论)
E. Inventory Management Techniques and Concepts
存货管理技术与概念
F. Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
电子资金转帐(EFT)/电子数据交换(EDI)/电子商务
G. Business Development Life Cycles
企业发展生命周期
H. The International Organization for Standardization (ISO) Framework
国际标准化组织(ISO)框架
I. Outsourcing Business Processes
外包业务流程
IV. Communication (5-10%)
通讯((5-10%)
A. Communication (e.g., the process, organizational dynamics, impact of computerization)
通讯(如：过程，组织动力学，计算机化的影响)
B. Stakeholder Relationships
利益相关者的关系
V. Management / Leadership Principles (10-20%)
管理/领导原则(10-20%)
A. Strategic Management
战略管理
1. Global analytical techniques
全球分析技术
a. Structural analysis of industries
产业结构分析
b. Competitive strategies (e.g., Porter's model)
竞争策略(如：波特模型)
c. Competitive analysis
竞争分析
d. Market signals
市场信号
e. Industry evolution
产业演进
2. Industry environments
行业环境
a. Competitive strategies related to:
竞争战略相关的：
a1. Fragmented industries
零散型产业
a2. Emerging industries
新兴产业
a3. Declining industries
夕阳产业
b. Competition in global industries
全球产业竞争
b1. Sources/impediments
来源/障碍
b2. Evolution of global markets
全球市场的演变
b3. Strategic alternatives
战略选择
b4. Trends affecting competition
影响竞争的趋势
3. Strategic decisions
战略决策
a. Analysis of integration strategies
整合策略分析
b. Capacity expansion
容量扩展
c. Entry into new businesses
进入新的业务
4. Forecasting
预测
5. Quality management (e.g., TQM, Six Sigma)
质量管理(如：全面质量管理，六西格玛)
6. Decision analysis
决策分析
B. Organizational Behavior
组织行为
1. Organizational theory (structures and configurations)
组织理论(结构和配置)
2. Organizational behavior (e.g., motivation, impact of job design, rewards, schedules)
组织行为(如：动机，工作设计的影响，报酬，安排)
3. Group dynamics (e.g., traits, development stages, organizational politics, effectiveness)
群体动力学(如：特点，发展阶段，组织政治，效果)
4. Knowledge of human resource processes (e.g., individual performance management, supervision, personnel sourcing/staffing, staff development)
人力资源过程知识(如：个人绩效管理，监督，人员招聘/配备，员工发展)
5. Risk/control implications of different leadership styles
不同领导风格下的风险/控制内容
6. Performance (productivity, effectiveness, etc.)
绩效(生产率，效率等)
C. Management Skills/Leadership Styles
管理技巧/领导风格
1. Lead, inspire, mentor, and guide people, building organizational commitment and entrepreneurial orientation
领导，激励，指导，引导人们树立组织承诺，构建创业导向
2. Create group synergy in pursuing collective goals
发挥团队协作精神，追求共同目标
3. Team-building and assessing team performance
团队建设与团队绩效评估
D. Conflict Management
冲突管理
1. Conflict resolution (e.g., competitive, cooperative, and compromise)
解决冲突(如：竞争，合作，妥协)
2. Negotiation skills
谈判技巧
3. Conflict management
冲突管理
4. Added-value negotiating
增值谈判
E. Project Management / Change Management
项目管理/变革管理
1. Change management
变革管理
2. Project management techniques
项目管理技术
VI. IT / Business Continuity (15-25%)
信息技术/业务持续性(15-25%)
A. Security
安全性
1. Physical/system security (e.g., firewalls, access control)
实体/系统安全(如：防火墙，访问控制)
2. Information protection (e.g., viruses, privacy)
信息保护(如：病毒，保密)
3. Application authentication
应用软件认证
4. Encryption
加密
B. Application Development
应用软件开发
1. End-user computing
终端用户计算
2. Change control (Proficiency Level)
变更控制(要求熟练掌握)
3. Systems development methodology (Proficiency Level)
系统开发方法学(要求熟练掌握)
4. Application development (Proficiency Level)
应用软件开发(要求熟练掌握)
5. Information systems development
信息系统开发
C. System Infrastructure
系统基础设施
1. Workstations
工作站
2. Databases
数据库
3. IT control frameworks (e.g., eSAC, COBIT)
信息技术控制框架(如：eSAC, COBIT)
4. Functional areas of IT operations (e.g., data center operations)
信息技术系统运营的功能分类(如：数据中心运营)
5. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3)
企业资源计划(ERP)软件(如：SAP R/3)
6. Data, voice, and network communications/connections (e.g., LAN, VAN, and WAN)
数据，语音和网络通讯/连接(如：局域网，虚拟专用网和广域网)
7. Server
服务器
8. Software licensing
软件许可
9. Mainframe
大型机
10. Operating systems
操作系统
11. Web infrastructure
网络基础设施
D. Business Continuity
业务持续性
1. IT contingency planning
信息技术系统应急计划
VII. Financial Management (10-20%)
财务管理(10-20%)
A. Financial Accounting and Finance
财务会计与财务管理
1. Basic concepts and underlying principles of financial accounting (e.g., statements, terminology, relationships)
财务会计的基本概念与基本原则(如：报表，术语，关系)
2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, RandD)
中级财务会计概念(如：债券，租赁，退休金，无形资产，研发支出)
3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions)
高级财务会计概念(如：合并，合伙，外币业务)
4. Financial statement analysis (e.g., ratios)
财务报表分析(如：比率)
5. Types of debt and equity
债务和权益的种类
6. Financial instruments (e.g., derivatives)
金融工具(如：金融衍生品)
7. Cash management (e.g., treasury functions)
现金管理(如：出纳职能)
8. Valuation models
估价模型
9. Business valuation
企业价值评估
10. Inventory valuation
存货估价
11. Capital budgeting (e.g., cost of capital evaluation)
资本预算(如：资本成本评估)
12. Taxation schemes (e.g., tax shelters, VAT)
税收体制(如：减免所得税合法手段，增值税)
B. Managerial Accounting
管理会计
1. General concepts
基本概念
2. Costing systems (e.g., activity-based, standard)
成本核算系统(如：作业成本系统，固定成本系统)
3. Cost concepts (e.g., absorption, variable, fixed)
成本的概念(如：全部成本，变动成本，固定成本)
4. Relevant cost
相关成本
5. Cost-volume-profit analysis
本-量-利分析
6. Transfer pricing
转移定价
7. Responsibility accounting
责任会计
8. Operating budget
运营预算
VIII. Global Business Environment (0-10%)
全球商业环境(0-10%)
A. Economic / Financial Environments
经济/金融环境
1. Global, multinational, international, and multi-local compared and contrasted
全球的，跨国的，国际的，和多个地方的金融环境比较和对照
2. Requirements for entering the global marketplace
进入全球市场的要求
3. Creating organizational adaptability
形成组织的适应能力
4. Managing training and development
管理培训和发展
B. Cultural / Political Environments
文化的/政治的环境
1. Balancing global requirements and local imperatives
平衡全球的和地方的需求
2. Global mindsets (personal characteristics/competencies)
全球思维(个人特征/能力)
3. Sources and methods for managing complexities and contradictions
管理的复杂性和矛盾的根源与方法
4. Managing multicultural teams
多元文化团队的管理
C. Legal and Economics — General Concepts (e.g., contracts)
法经济学——基本概念(如：合同)
D. Impact of Government Legislation and Regulation on Business (e.g., trade legislation)
政府立法与监管对经营的影响(如：贸易立法)
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