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

IIA-CIA-Part3 Korean real exams

Exam Code: IIA-CIA-Part3-KR

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

Updated: Sep 18, 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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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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