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

Exam Code: IIA-CIA-Part3-KR
Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
Updated: Nov 06, 2026
Q & A: 793 Questions and Answers

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Understanding IIA CIA Part 3 Exam Topics

Information security (25%)
Business acumen (35%)
Financial management (20%)
Information technology (20%)

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

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

Question #1

다음 중 스피어 피싱 공격을 가장 잘 보여주는 시나리오는 무엇입니까?

A. 소셜 네트워크 서비스의 많은 사용자가 새로운 제품에 투자할 수 있는 독특한 기회에 대한 가짜 알림을 받았습니다.
B. 골프 회원권 갱신에 관한 개인화된 이메일을 받은 사람이 하이퍼링크를 클릭하여 신용카드 데이터를 가짜 웹사이트에 입력했습니다.
C. 회사의 IT 헬프 데스크 담당자로 가장한 사람이 여러 직원에게 전화를 걸어 비밀번호 데이터를 요청하는 일반적인 사전 녹음 메시지를 재생했습니다.
D. 회사 웹사이트에 대한 지속적이고 많은 공격으로 서버가 다운되고 서비스가 중단되었습니다.

Reveal Solution Discussion 0

Correct Answer: B 🗳️