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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 exam is a challenging and rigorous certification exam that is designed to test the knowledge and skills of individuals who are interested in pursuing a career in internal auditing. Successful completion of IIA-CIA-Part3-KR exam is a critical step in achieving the CIA designation, and is highly valued by employers around the world. With the right preparation and study, candidates can confidently approach IIA-CIA-Part3-KR exam and realize their professional goals.

IIA-CIA-Part3 (Business Knowledge for Internal Auditing) Exam is a certification program offered by the Institute of Internal Auditors (IIA) to individuals looking to establish themselves as qualified internal auditors. IIA-CIA-Part3-KR exam is the third part of the Certified Internal Auditor (CIA) program, which is a globally recognized certification for internal auditors. The IIA-CIA-Part3 exam focuses on testing the candidate's knowledge of business processes, financial management, information technology, and risk management.

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IIA-CIA-Part3 exam, also known as Business Knowledge for Internal Auditing, is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part3-KR exam is designed to test candidates' understanding of business principles and concepts that are crucial for internal audit professionals. The IIA-CIA-Part3 exam covers six domains including Business Acumen, Information Security, Information Technology, Financial Management, Global Business Environment, and Governance and Business Ethics.

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

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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