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

  • Exam Code: IIA-CIA-Part3 Korean
  • 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 IIA-CIA-Part3 Korean Exam

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What is the exam cost of the IIA CIA Part 3 Exam

The IIA CIA Part 2 Exam fee of the member is the USD 230, the nonmember fee is the USD 345 and Student/Professor fee is the USD 180.

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Prerequisites of IIA CIA Part 3 Exam

IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.

IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

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

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