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  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Last Updated: Sep 08, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Last Updated: Sep 08, 2026
  • Q & A: 793 Questions and Answers
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Understanding IIA CIA Part 3 Exam Topics

  • Information security (25%)
  • Business acumen (35%)
  • Financial management (20%)
  • Information technology (20%)

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

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