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 10, 2026   Q&As: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Korean Exam

Understanding IIA CIA Part 3 Exam Topics
  • Business acumen (35%)
  • Information security (25%)
  • Financial management (20%)
  • Information technology (20%)
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Introduction of IIA CIA Part 3 Exam

The Certified Internal Auditor (CIA) is an advanced professional certification for internal auditors. It is a globally recognized certification and is based on the International Professional Practices Framework (IPPF) of the IIA. The CIA exam consists of three parts. Part 1 covers the foundations of internal auditing, Part 2 covers business knowledge for internal auditing, and Part 3 covers internal audit practices. This article discusses the topic matter covered in Part 3 of the CIA exam. It also provides a sample question and answer to help candidates better prepare for this exam. The IIA CIA part 3 exam dumps are also one of the most complete study guides available. You will learn all the required topics and get a full understanding of them.

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

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