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

Exam Code: IIA
Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
Updated: Aug 05, 2026
Q & A: 793 Questions and Answers

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

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

Number of Questions: 100 questions
The passing score: 70%
Time Duration: 120 minutes
Languages: English

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

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