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

IIA-CIA-Part3 Korean testking pdf

Exam Code: IIA-CIA-Part3-KR

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

Updated: Jul 27, 2026

Q & A: 793 Questions and Answers

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Understanding IIA CIA Part 3 Exam Topics

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

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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • The passing score: 70%

  • Languages: English

  • Time Duration: 120 minutes

  • Number of Questions: 100 questions

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

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