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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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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: 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
- Examine organizational behavior and management principles
  • 1. Team dynamics
  • 2. Motivation theories
  • 3. Change management
  • 4. Leadership styles
  • 5. Conflict resolution
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Risk appetite definition
  • 2. Alternative strategies evaluation
  • 3. Alignment to the organization's mission and values
  • 4. Objective setting
  • 5. Control environment
  • 6. Business context analysis
- Identify the risk and control implications of different organizational structures
  • 1. Centralized versus decentralized
  • 2. Flat versus traditional
  • 3. Matrix structures
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Benchmarking
  • 2. Key performance indicators (KPIs)
  • 3. Balanced scorecard
Topic 2: Common Business Processes45%- Describe business processes and their risk and control implications
  • 1. Product development
  • 2. Sales and marketing
  • 3. Human resources
  • 4. Logistics
  • 5. Procurement
  • 6. Management of outsourced processes
- 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. Quality control
  • 2. Vendor management
  • 3. Inventory management
- Examine financial management concepts and their risk and control implications
  • 1. Capital budgeting and investment
  • 2. Financial accounting and reporting
  • 3. Cost accounting
  • 4. Managerial accounting
  • 5. Financial analysis and decision-making
  • 6. Working capital management
- Identify risk and control implications of project management
  • 1. Change management in projects
  • 2. Project risk management
  • 3. Time/team/resources/cost management
  • 4. Project plan and scope
Topic 3: 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. Capital structure and financing
  • 2. Foreign currency
  • 3. Working capital management
  • 4. Financial instruments
Topic 4: Information Technology20%- Recognize data governance and data management concepts
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Continuous auditing
  • 3. Data extraction
- Explain the purpose and use of common information security and technology controls
  • 1. IT general controls
  • 2. Encryption
  • 3. Biometrics
  • 4. Digital signatures
  • 5. Antivirus
  • 6. Firewalls
  • 7. Passwords
  • 8. Multi-factor authentication
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Phishing
  • 2. Social engineering
  • 3. Ransomware
  • 4. Malware
- Identify risk and control implications related to IT infrastructure and systems
  • 1. Business continuity and disaster recovery
  • 2. Operating systems
  • 3. Networking
  • 4. Databases
  • 5. Cloud computing
- Recognize principles of data privacy and their potential impact on data security policies and practices

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