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

  • Exam Code: IIA-CIA-Part3 Korean
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Jul 23, 2026   Q&As: 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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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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