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

IIA-CIA-Part3 Korean pass collection

Exam Code: IIA-CIA-Part3-KR

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

Updated: Oct 13, 2026

Q & A: 793 Questions and Answers

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

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IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

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

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