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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:

Section	Weight	Objectives
Organizational Strategic Planning and Management	25%	- Identify risk and control implications related to leadership and mentoring 1. Providing constructive feedback 2. Guiding people 3. Mentoring 4. Demonstrating entrepreneurial ability 5. Building organizational commitment 6. Coaching - Identify the risk and control implications of different organizational structures 1. Centralized versus decentralized 2. Matrix structures 3. Flat versus traditional - 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. Leadership styles 2. Conflict resolution 3. Motivation theories 4. Team dynamics 5. Change management - 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. Objective setting 3. Alternative strategies evaluation 4. Risk appetite definition 5. Control environment 6. Business context analysis
Common Business Processes	45%	- Recognize various forms and elements of contracts 1. Fixed-price and cost-reimbursable contracts 2. Formality 3. Consideration 4. Unilateral and bilateral contracts - Describe the risk and control implications of supply chain management 1. Inventory management 2. Quality control 3. Vendor management - Examine financial management concepts and their risk and control implications 1. Cost accounting 2. Financial analysis and decision-making 3. Financial accounting and reporting 4. Working capital management 5. Managerial accounting 6. Capital budgeting and investment - Identify risk and control implications of project management 1. Time/team/resources/cost management 2. Project plan and scope 3. Change management in projects 4. Project risk management - Describe business processes and their risk and control implications 1. Human resources 2. Sales and marketing 3. Product development 4. Logistics 5. Management of outsourced processes 6. Procurement
Information Technology	20%	- Recognize existing and emerging cybersecurity threats and vulnerabilities 1. Malware 2. Phishing 3. Social engineering 4. Ransomware - Recognize principles of data privacy and their potential impact on data security policies and practices - Identify risk and control implications related to IT infrastructure and systems 1. Business continuity and disaster recovery 2. Networking 3. Cloud computing 4. Operating systems 5. Databases - Explain the purpose and use of common information security and technology controls 1. Passwords 2. Firewalls 3. Antivirus 4. IT general controls 5. Biometrics 6. Digital signatures 7. Multi-factor authentication 8. Encryption - Examine the role of data analytics in the audit process 1. Data analysis techniques 2. Data extraction 3. Continuous auditing - Recognize data governance and data management concepts
Financial Management	10%	- Identify risk and control implications of financial management 1. Capital structure and financing 2. Foreign currency 3. Financial instruments 4. Working capital management - Examine the risk and control implications of financial statement analysis 1. Trend analysis 2. Common-size analysis 3. Ratio analysis

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

Question #1

데이터 분류 정책은 다음 중 어떤 통제 목표를 달성하는 데 가장 도움이 될 가능성이 높습니까?

A. 중복 데이터 레코드 제거.
B. 데이터 보호 규정을 준수합니다.
C. 데이터의 완전성을 보장합니다.
D. 데이터 기록의 유효성을 확인합니다.

Reveal Solution Discussion 0

Correct Answer: B 🗳️