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  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Last Updated: Jul 23, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • Time Duration: 120 minutes

  • Languages: English

  • Number of Questions: 100 questions

  • The passing score: 70%

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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: Financial Management20%- Financial Management and Capital Budgeting
  • 1. Working capital management
  • 2. Tax and regulatory considerations
  • 3. Capital structure and financing
  • 4. Capital budgeting techniques (NPV, IRR)
- Financial Accounting and Reporting
  • 1. Basic financial statements and elements
  • 2. Accounting principles and standards
  • 3. Financial statement analysis
- Managerial Accounting
  • 1. Cost concepts and allocation
  • 2. Budgeting and variance analysis
  • 3. Pricing and product decisions
Topic 2: Information Security25%- Security Incidents and Continuity
  • 1. Business continuity planning
  • 2. Incident response and management
  • 3. Disaster recovery
- Information Security Principles
  • 1. Security governance and policies
  • 2. Security frameworks and standards
  • 3. Confidentiality, integrity, availability
- Security Risks and Controls
  • 1. Access control and identity management
  • 2. Data protection and privacy
  • 3. Network and infrastructure security
  • 4. Threats, vulnerabilities, and attacks
Topic 3: Business Acumen35%- Governance, Risk, and Control
  • 1. Ethics and compliance
  • 2. Corporate governance frameworks
  • 3. Control frameworks and design
  • 4. Risk management methodologies
- Organizational Objectives, Behavior, and Performance
  • 1. Strategic planning and alignment
  • 2. Management and leadership effectiveness
  • 3. Performance measurement and management
  • 4. Organizational behavior and leadership
- Organizational Structure and Business Processes
  • 1. Core business processes and risks
  • 2. Project management principles
  • 3. Structure types and risk implications
  • 4. Outsourcing and third-party management
Topic 4: Information Technology20%- IT Governance and Strategy
  • 1. IT governance frameworks (COBIT, ITIL)
  • 2. IT investment and portfolio management
  • 3. IT alignment with business goals
- Emerging Technologies and Data Analytics
  • 1. Continuous auditing and monitoring
  • 2. Data analytics concepts and tools
  • 3. AI, RPA, blockchain, IoT
- IT Infrastructure and Applications
  • 1. Database and data management
  • 2. Cloud computing and virtualization
  • 3. Hardware, software, and networks
  • 4. Application development and controls

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