The course may include discussion on the following exam topics:
Section I: Business Acumen
Chapter 1: Organizational Objectives, Behavior, and Performance
Topic A: The Strategic Planning Process and Key Activities
Topic B: Common Performance Measures
Topic C: Organizational Behavior and Performance Management Techniques
Topic D: Management’s Effectiveness in Leadership Skills
Chapter 2: Organizational Structure and Business Processes
Topic A: The Risk and Control Implications of Different Organizational Structures
Topic B: The Risk and Control Implications of Common Business Processes
Topic C: Project Management
Topic D: Forms and Elements of Contracts
Chapter 3: Data Analytics
Topic A: The Value of Using Data Analytics in Internal Auditing
Topic B: The Data Analytics Process
Topic C: Data Analytics Methods
Section II: Information Security
Chapter 1: Information Security
Topic A: Systems Security and IT General Controls
Topic B: User Authentication and Authorization Controls
Topic C: The Purpose and Use of Various Information Security Controls
Topic D: Data Privacy Laws
Topic E: Emerging Technology Practices
Topic F: Existing and Emerging Cybersecurity Risks
Topic G: Policies Related to Cybersecurity and Information Security
Section III: Information Technology
Chapter 1: Application and System Software
Topic A: Core Activities in the Systems Development Life Cycle and Delivery
Topic B: Internet and Database Terms
Topic C: Key Characteristics of Software Systems
Chapter 2: IT Infrastructure and IT Control Frameworks
Topic A: IT Infrastructure and Network Concepts
Topic B: Operational Roles of the Functional Areas of IT
Topic C: The Purpose and Applications of IT Controls and IT Control Frameworks
Chapter 3: Disaster Recovery and Business Continuity
Topic A: Disaster Recovery Planning Concepts
Topic B: The Purpose of Systems and Data Backup
Topic C: The Purpose of Systems and Data Recovery Procedures
Section IV: Financial Management
Chapter 1: Financial Accounting and Finance
Topic A: Concepts and Principles of Financial Accounting
Topic B: Advanced and Emerging Financial Accounting Concepts
Topic C: Financial Analysis (Ratio Analysis)
Topic D: Revenue Cycle, Current Asset Management Activities and Accounting, and Supply Chain Management
Topic E: Capital Budgeting, Capital Structure, Taxation, and Transfer Pricing
Chapter 2: Managerial Accounting
Topic A: General Concepts in Managerial Accounting
Topic B: Costing Systems
Topic C: Costs and Their Use in Decision Making