IIA IIA-CIA-Part3 Korean Q&A - in .pdf

  • IIA-CIA-Part3 Korean pdf
  • Exam Code: IIA-CIA-Part3 Korean
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Aug 19, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3 Korean
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
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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
- Examine the role of data analytics in the audit process
  • 1. Data extraction
  • 2. Data analysis techniques
  • 3. Continuous auditing
- Recognize data governance and data management concepts
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Operating systems
  • 2. Business continuity and disaster recovery
  • 3. Databases
  • 4. Networking
  • 5. Cloud computing
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Social engineering
  • 2. Ransomware
  • 3. Phishing
  • 4. Malware
- Explain the purpose and use of common information security and technology controls
  • 1. Firewalls
  • 2. Multi-factor authentication
  • 3. Passwords
  • 4. Digital signatures
  • 5. Encryption
  • 6. IT general controls
  • 7. Antivirus
  • 8. Biometrics
Topic 2: Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Financial analysis and decision-making
  • 2. Managerial accounting
  • 3. Financial accounting and reporting
  • 4. Capital budgeting and investment
  • 5. Cost accounting
  • 6. Working capital management
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Inventory management
  • 3. Quality control
- Describe business processes and their risk and control implications
  • 1. Human resources
  • 2. Procurement
  • 3. Logistics
  • 4. Sales and marketing
  • 5. Management of outsourced processes
  • 6. Product development
- Recognize various forms and elements of contracts
  • 1. Unilateral and bilateral contracts
  • 2. Consideration
  • 3. Fixed-price and cost-reimbursable contracts
  • 4. Formality
- Identify risk and control implications of project management
  • 1. Change management in projects
  • 2. Project risk management
  • 3. Project plan and scope
  • 4. Time/team/resources/cost management
Topic 3: 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. Financial instruments
  • 2. Capital structure and financing
  • 3. Foreign currency
  • 4. Working capital management
Topic 4: Organizational Strategic Planning and Management25%- 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. Alternative strategies evaluation
  • 3. Business context analysis
  • 4. Control environment
  • 5. Objective setting
  • 6. Risk appetite definition
- Identify risk and control implications related to leadership and mentoring
  • 1. Mentoring
  • 2. Coaching
  • 3. Providing constructive feedback
  • 4. Demonstrating entrepreneurial ability
  • 5. Guiding people
  • 6. Building organizational commitment
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Key performance indicators (KPIs)
  • 3. Balanced scorecard
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- Examine organizational behavior and management principles
  • 1. Team dynamics
  • 2. Leadership styles
  • 3. Conflict resolution
  • 4. Change management
  • 5. Motivation theories
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