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Exam Code: IIA-CIA-Part3
Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal

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IIA-CIA-Part3 Korean

Last Updated: Aug 21, 2026

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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
Topic 1: Common Business Processes45%- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Vendor management
  • 3. Quality control
- 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
- Examine financial management concepts and their risk and control implications
  • 1. Managerial accounting
  • 2. Capital budgeting and investment
  • 3. Working capital management
  • 4. Financial accounting and reporting
  • 5. Financial analysis and decision-making
  • 6. Cost accounting
- Recognize various forms and elements of contracts
  • 1. Consideration
  • 2. Fixed-price and cost-reimbursable contracts
  • 3. Formality
  • 4. Unilateral and bilateral contracts
- Describe business processes and their risk and control implications
  • 1. Management of outsourced processes
  • 2. Human resources
  • 3. Logistics
  • 4. Product development
  • 5. Procurement
  • 6. Sales and marketing
Topic 2: Organizational Strategic Planning and Management25%- Identify risk and control implications related to leadership and mentoring
  • 1. Mentoring
  • 2. Building organizational commitment
  • 3. Demonstrating entrepreneurial ability
  • 4. Coaching
  • 5. Guiding people
  • 6. Providing constructive feedback
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Matrix structures
  • 3. Flat versus traditional
- 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. Business context analysis
  • 3. Alternative strategies evaluation
  • 4. Objective setting
  • 5. Risk appetite definition
  • 6. Control environment
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Balanced scorecard
  • 3. Key performance indicators (KPIs)
- Examine organizational behavior and management principles
  • 1. Motivation theories
  • 2. Team dynamics
  • 3. Change management
  • 4. Conflict resolution
  • 5. Leadership styles
Topic 3: Financial Management10%- Identify risk and control implications of financial management
  • 1. Capital structure and financing
  • 2. Foreign currency
  • 3. Working capital management
  • 4. Financial instruments
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Trend analysis
  • 3. Ratio analysis
Topic 4: Information Technology20%- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Ransomware
  • 2. Social engineering
  • 3. Malware
  • 4. Phishing
- 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. Digital signatures
  • 2. Firewalls
  • 3. Multi-factor authentication
  • 4. IT general controls
  • 5. Encryption
  • 6. Passwords
  • 7. Antivirus
  • 8. Biometrics
- Recognize data governance and data management concepts
- 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. Cloud computing
  • 2. Networking
  • 3. Operating systems
  • 4. Databases
  • 5. Business continuity and disaster recovery

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