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

Exam Code: IIA-CIA-Part3-KR
Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
Updated: Aug 22, 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:

Section	Weight	Objectives
Information Technology	20%	- Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Social engineering 2. Malware 3. Ransomware 4. Phishing - Examine the role of data analytics in the audit process 1. Data analysis techniques 2. Data extraction 3. Continuous auditing - Explain the purpose and use of common information security and technology controls 1. Antivirus 2. Biometrics 3. IT general controls 4. Multi-factor authentication 5. Digital signatures 6. Encryption 7. Firewalls 8. Passwords - Recognize principles of data privacy and their potential impact on data security policies and practices - Recognize data governance and data management concepts - Identify risk and control implications related to IT infrastructure and systems 1. Business continuity and disaster recovery 2. Networking 3. Operating systems 4. Cloud computing 5. Databases
Financial Management	10%	- Identify risk and control implications of financial management 1. Foreign currency 2. Financial instruments 3. Working capital management 4. Capital structure and financing - Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Common-size analysis 3. Ratio analysis
Organizational Strategic Planning and Management	25%	- Identify risk and control implications related to leadership and mentoring 1. Providing constructive feedback 2. Mentoring 3. Demonstrating entrepreneurial ability 4. Coaching 5. Building organizational commitment 6. Guiding people - Identify the risk and control implications of different organizational structures 1. Matrix structures 2. Centralized versus decentralized 3. Flat versus traditional - Examine organizational behavior and management principles 1. Conflict resolution 2. Team dynamics 3. Leadership styles 4. Change management 5. Motivation theories - Examine how performance measures and controls are used to assess achievement of organizational objectives 1. Key performance indicators (KPIs) 2. Balanced scorecard 3. Benchmarking - Analyze the organization's strategic planning process and its integration with the risk management strategy 1. Alignment to the organization's mission and values 2. Business context analysis 3. Risk appetite definition 4. Alternative strategies evaluation 5. Objective setting 6. Control environment
Common Business Processes	45%	- Describe business processes and their risk and control implications 1. Human resources 2. Product development 3. Procurement 4. Management of outsourced processes 5. Logistics 6. Sales and marketing - Identify risk and control implications of project management 1. Project plan and scope 2. Change management in projects 3. Project risk management 4. Time/team/resources/cost management - Recognize various forms and elements of contracts 1. Consideration 2. Unilateral and bilateral contracts 3. Formality 4. Fixed-price and cost-reimbursable contracts - Examine financial management concepts and their risk and control implications 1. Cost accounting 2. Financial analysis and decision-making 3. Financial accounting and reporting 4. Capital budgeting and investment 5. Managerial accounting 6. Working capital management - Describe the risk and control implications of supply chain management 1. Vendor management 2. Quality control 3. Inventory management

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