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

  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Aug 19, 2026
  • Q&As: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Korean Real Exam

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

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