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

  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Aug 14, 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

Understanding IIA CIA Part 3 Exam Topics

  • Information security (25%)
  • Financial management (20%)
  • Information technology (20%)
  • Business acumen (35%)

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

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