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

  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Aug 15, 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 Questions

Understanding IIA CIA Part 3 Exam Topics

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

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

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