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

  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Aug 11, 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
Common Business Processes45%- Describe business processes and their risk and control implications
  • 1. Product development
  • 2. Management of outsourced processes
  • 3. Sales and marketing
  • 4. Logistics
  • 5. Human resources
  • 6. Procurement
- Examine financial management concepts and their risk and control implications
  • 1. Managerial accounting
  • 2. Cost accounting
  • 3. Financial analysis and decision-making
  • 4. Financial accounting and reporting
  • 5. Capital budgeting and investment
  • 6. Working capital management
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Unilateral and bilateral contracts
  • 3. Fixed-price and cost-reimbursable contracts
  • 4. Formality
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Quality control
  • 3. Inventory management
- Identify risk and control implications of project management
  • 1. Project plan and scope
  • 2. Change management in projects
  • 3. Project risk management
  • 4. Time/team/resources/cost management
Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Business continuity and disaster recovery
  • 3. Networking
  • 4. Databases
  • 5. Cloud computing
- 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. Biometrics
  • 2. Antivirus
  • 3. Multi-factor authentication
  • 4. IT general controls
  • 5. Passwords
  • 6. Digital signatures
  • 7. Firewalls
  • 8. Encryption
- Recognize data governance and data management concepts
- Examine the role of data analytics in the audit process
  • 1. Data extraction
  • 2. Data analysis techniques
  • 3. Continuous auditing
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Phishing
  • 2. Social engineering
  • 3. Ransomware
  • 4. Malware
Organizational Strategic Planning and Management25%- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Objective setting
  • 2. Alignment to the organization's mission and values
  • 3. Alternative strategies evaluation
  • 4. Risk appetite definition
  • 5. Business context analysis
  • 6. Control environment
- Examine organizational behavior and management principles
  • 1. Change management
  • 2. Motivation theories
  • 3. Leadership styles
  • 4. Team dynamics
  • 5. Conflict resolution
- Identify risk and control implications related to leadership and mentoring
  • 1. Building organizational commitment
  • 2. Providing constructive feedback
  • 3. Mentoring
  • 4. Demonstrating entrepreneurial ability
  • 5. Coaching
  • 6. Guiding people
- Identify the risk and control implications of different organizational structures
  • 1. Flat versus traditional
  • 2. Centralized versus decentralized
  • 3. Matrix structures
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Balanced scorecard
  • 3. Key performance indicators (KPIs)
Financial Management10%- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Capital structure and financing
  • 3. Foreign currency
  • 4. Working capital management
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis

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