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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 24, 2026

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Understanding IIA CIA Part 3 Exam Topics

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

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

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