IIA IIA-CIA-Part3 Korean Q&A - in .pdf

  • Exam Code: IIA-CIA-Part3 Korean
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Sep 18, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3 Korean
  • 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

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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