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: Sep 14, 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

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The Average salary of different countries of IIA CIA Part 3 professionals:

  • US: USD 75,903

  • INDIA: INR 6,12,072

  • UK: Pound 50,000

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

  • Number of Questions: 100 questions

  • Languages: English

  • Time Duration: 120 minutes

  • The passing score: 70%

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:
SectionWeightObjectives
Financial Management10%- Examine the risk and control implications of financial statement analysis
  • 1. Ratio analysis
  • 2. Trend analysis
  • 3. Common-size analysis
- Identify risk and control implications of financial management
  • 1. Foreign currency
  • 2. Working capital management
  • 3. Financial instruments
  • 4. Capital structure and financing
Common Business Processes45%- Examine financial management concepts and their risk and control implications
  • 1. Working capital management
  • 2. Cost accounting
  • 3. Managerial accounting
  • 4. Capital budgeting and investment
  • 5. Financial accounting and reporting
  • 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. Product development
  • 5. Logistics
  • 6. Procurement
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Unilateral and bilateral contracts
  • 3. Formality
  • 4. Fixed-price and cost-reimbursable contracts
- Identify risk and control implications of project management
  • 1. Project plan and scope
  • 2. Time/team/resources/cost management
  • 3. Project risk management
  • 4. Change management in projects
- Describe the risk and control implications of supply chain management
  • 1. Vendor management
  • 2. Quality control
  • 3. Inventory management
Organizational Strategic Planning and Management25%- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Objective setting
  • 2. Alternative strategies evaluation
  • 3. Alignment to the organization's mission and values
  • 4. Control environment
  • 5. Risk appetite definition
  • 6. Business context analysis
- Examine organizational behavior and management principles
  • 1. Leadership styles
  • 2. Conflict resolution
  • 3. Team dynamics
  • 4. Change management
  • 5. Motivation theories
- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Key performance indicators (KPIs)
  • 3. Benchmarking
- Identify risk and control implications related to leadership and mentoring
  • 1. Coaching
  • 2. Building organizational commitment
  • 3. Demonstrating entrepreneurial ability
  • 4. Mentoring
  • 5. Guiding people
  • 6. Providing constructive feedback
Information Technology20%- Explain the purpose and use of common information security and technology controls
  • 1. IT general controls
  • 2. Firewalls
  • 3. Antivirus
  • 4. Encryption
  • 5. Passwords
  • 6. Digital signatures
  • 7. Biometrics
  • 8. Multi-factor authentication
- Examine the role of data analytics in the audit process
  • 1. Data extraction
  • 2. Data analysis techniques
  • 3. Continuous auditing
- 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. Operating systems
  • 3. Databases
  • 4. Cloud computing
  • 5. Networking
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Malware
  • 2. Ransomware
  • 3. Phishing
  • 4. Social engineering

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