To be eligible to take the IIA-CIA-Part3 exam, candidates must have completed the two other exams required for the CIA certification: IIA-CIA-Part1 (Essentials of Internal Auditing) and IIA-CIA-Part2 (Practice of Internal Auditing). Candidates must also have at least 24 months of internal auditing experience or equivalent education or other relevant experience. IIA-CIA-Part3-KR exam consists of 100 multiple-choice questions that must be completed within a 2.5-hour time frame.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA-CIA-Part3 exam covers a range of topics related to business knowledge, including business processes, financial management, risk management, corporate governance, and strategic management. IIA-CIA-Part3-KR exam is designed to test the candidate's ability to apply this knowledge in real-world situations, and to evaluate their understanding of the principles and concepts of internal auditing.

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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

Section	Weight	Objectives
Financial Management	20%	- Financial Accounting and Reporting 1. Basic financial statements and elements 2. Financial statement analysis 3. Accounting principles and standards - Managerial Accounting 1. Pricing and product decisions 2. Budgeting and variance analysis 3. Cost concepts and allocation - Financial Management and Capital Budgeting 1. Capital budgeting techniques (NPV, IRR) 2. Working capital management 3. Tax and regulatory considerations 4. Capital structure and financing
Information Technology	20%	- Emerging Technologies and Data Analytics 1. Continuous auditing and monitoring 2. AI, RPA, blockchain, IoT 3. Data analytics concepts and tools - IT Infrastructure and Applications 1. Database and data management 2. Cloud computing and virtualization 3. Hardware, software, and networks 4. Application development and controls - IT Governance and Strategy 1. IT investment and portfolio management 2. IT governance frameworks (COBIT, ITIL) 3. IT alignment with business goals
Information Security	25%	- Information Security Principles 1. Confidentiality, integrity, availability 2. Security frameworks and standards 3. Security governance and policies - Security Risks and Controls 1. Access control and identity management 2. Threats, vulnerabilities, and attacks 3. Network and infrastructure security 4. Data protection and privacy - Security Incidents and Continuity 1. Disaster recovery 2. Incident response and management 3. Business continuity planning
Business Acumen	35%	- Organizational Objectives, Behavior, and Performance 1. Organizational behavior and leadership 2. Strategic planning and alignment 3. Management and leadership effectiveness 4. Performance measurement and management - Governance, Risk, and Control 1. Risk management methodologies 2. Control frameworks and design 3. Corporate governance frameworks 4. Ethics and compliance - Organizational Structure and Business Processes 1. Structure types and risk implications 2. Project management principles 3. Core business processes and risks 4. Outsourcing and third-party management

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

Question #1

다음 중 개별 작업 염소의 기반이 될 가능성이 가장 높은 것은?

A. 부서의 재정 및 인적 자원.
B. 핵심성과지표의 대상
C. 개인의 기술과 능력.
D. 조직 전략과의 연계.

Reveal Solution Discussion 0

Correct Answer: D 🗳️