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  • Exam Code: IIA-CIA-Part3-KR
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Last Updated: Aug 19, 2026
  • Q & A: 793 Questions and Answers
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

Introduction of IIA CIA Part 3 Exam

The Certified Internal Auditor (CIA) is an advanced professional certification for internal auditors. It is a globally recognized certification and is based on the International Professional Practices Framework (IPPF) of the IIA. The CIA exam consists of three parts. Part 1 covers the foundations of internal auditing, Part 2 covers business knowledge for internal auditing, and Part 3 covers internal audit practices. This article discusses the topic matter covered in Part 3 of the CIA exam. It also provides a sample question and answer to help candidates better prepare for this exam. The IIA CIA part 3 exam dumps are also one of the most complete study guides available. You will learn all the required topics and get a full understanding of them.

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Passing Score, Duration & Questions For The IIA CIA Part 3 Exam

  • The passing score: 70%

  • Time Duration: 120 minutes

  • Number of Questions: 100 questions

  • Languages: English

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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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