IIA IIA-CIA-Part3 Korean Exam : Internal Audit Function (IIA-CIA-Part3 Korean Version)

IIA IIA-CIA-Part3 Korean exam
  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Jul 26, 2026
  • Q & A: 793 Questions and Answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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This test is conducted by the International Institute of Audit and Control (IIA). It is one of the most prestigious institutes which conducts tests on.

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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Information Technology20%- Examine the role of data analytics in the audit process
  • 1. Continuous auditing
  • 2. Data extraction
  • 3. Data analysis techniques
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Ransomware
  • 2. Social engineering
  • 3. Malware
  • 4. Phishing
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Explain the purpose and use of common information security and technology controls
  • 1. Encryption
  • 2. Firewalls
  • 3. Digital signatures
  • 4. Passwords
  • 5. Biometrics
  • 6. Antivirus
  • 7. IT general controls
  • 8. Multi-factor authentication
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Business continuity and disaster recovery
  • 2. Databases
  • 3. Networking
  • 4. Operating systems
  • 5. Cloud computing
- Recognize data governance and data management concepts
Topic 2: Common Business Processes45%- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Quality control
  • 3. Vendor management
- Identify risk and control implications of project management
  • 1. Project plan and scope
  • 2. Project risk management
  • 3. Change management in projects
  • 4. Time/team/resources/cost management
- Examine financial management concepts and their risk and control implications
  • 1. Financial analysis and decision-making
  • 2. Working capital management
  • 3. Financial accounting and reporting
  • 4. Managerial accounting
  • 5. Capital budgeting and investment
  • 6. Cost accounting
- Describe business processes and their risk and control implications
  • 1. Management of outsourced processes
  • 2. Human resources
  • 3. Procurement
  • 4. Logistics
  • 5. Sales and marketing
  • 6. Product development
- Recognize various forms and elements of contracts
  • 1. Formality
  • 2. Fixed-price and cost-reimbursable contracts
  • 3. Unilateral and bilateral contracts
  • 4. Consideration
Topic 3: Financial Management10%- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Foreign currency
  • 3. Capital structure and financing
  • 4. Working capital management
- Examine the risk and control implications of financial statement analysis
  • 1. Ratio analysis
  • 2. Common-size analysis
  • 3. Trend analysis
Topic 4: Organizational Strategic Planning and Management25%- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Examine organizational behavior and management principles
  • 1. Change management
  • 2. Leadership styles
  • 3. Conflict resolution
  • 4. Motivation theories
  • 5. Team dynamics
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Alternative strategies evaluation
  • 2. Objective setting
  • 3. Alignment to the organization's mission and values
  • 4. Control environment
  • 5. Business context analysis
  • 6. Risk appetite definition
- Identify risk and control implications related to leadership and mentoring
  • 1. Guiding people
  • 2. Mentoring
  • 3. Demonstrating entrepreneurial ability
  • 4. Coaching
  • 5. Building organizational commitment
  • 6. Providing constructive feedback

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