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| Section | Weight | Objectives |
|---|---|---|
| VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity - Interpret organizational independence |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of the internal control system - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) |
The current exam information lists 125 questions for the IIA-CIA-Part1 Korean exam, with 150 minutes minutes allowed. Practicing against the clock at home builds the pacing habits that exam day rewards.
The IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) blueprint covers these main domains:
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IIA lists the following prerequisites for the IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version): Candidates must hold a Bachelor's degree or higher from an accredited institution..
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As of the latest information, the IIA-CIA-Part1 Korean exam requires a score of 600 (Scaled score out of 750) to pass, and registration costs USD 310 - USD 445. IIA sets both figures, so verify them on the official site when you book.
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내부 감사 헌장의 다음 사양 중 내부 감사 활동의 독립성에 가장 중요한 요소는 무엇입니까?
Correct Answer: A 🗳️
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한 전자상거래 업체가 서비스 제공업체와 계약을 체결하기로 결정했습니다. 해당 서비스 제공업체는 고객에게 연중무휴 24시간 지속적인 사후 문제 해결 서비스를 제공합니다.
내부 감사 부서는 서비스 제공업체가 계약상 의무를 이행했는지 확인하기 위해 어떤 유형의 검토를 수행할 수 있습니까?
Correct Answer: D 🗳️
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다음 중 감사 업무에 대한 테스트에 문화적 위험 요소를 통합하는 데 사용할 수 있는 것은 무엇입니까?
Correct Answer: C 🗳️
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다음 중 급여 부서 감사 중에 적절한 전문적인 주의를 기울이는 내부 감사 활동의 가장 적절한 예는 무엇입니까?
Correct Answer: A 🗳️
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다음 중 투자 포트폴리오와 관련된 위험 감수성에 대한 진술의 가장 좋은 예는 무엇입니까?
Correct Answer: A 🗳️
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