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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Updated: Sep 12, 2026

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IIA IIA-CIA-Part3 Korean Exam Overview:

Certification Vendor:	IIA (The Institute of Internal Auditors)
Exam Name:	Internal Audit Function
Exam Number:	IIA-CIA-Part3
Exam Duration:	120 minutes
Related Certifications:	Certified Internal Auditor (CIA)
Certificate Validity Period:	CIA certification requires ongoing CPE; exam scores valid for program window (typically 3 years)
Exam Price:	USD 280 (IIA Member) / USD 415 (Non-member) / USD 215 (Student)
Available Languages:	Portuguese, Simplified Chinese, Traditional Chinese, Korean, Indonesian, Turkish, Polish, English, German, French, Spanish, Thai, Russian, Japanese, Arabic
Exam Format:	Multiple Choice Questions
Real Exam Qty:	100
Passing Score:	600 (scaled score out of 750)
Sample Questions:	IIA IIA-CIA-Part3 Korean Sample Questions
Exam Way:	Computer-based testing at Pearson VUE test centers worldwide. As of May 28, 2025, online proctored testing has been discontinued; all exams must be taken in-person at authorized Pearson VUE testing centers.
Pre Condition:	Candidates must have an active CIA program enrollment through The IIA's Certification Candidate Management System (CCMS). A bachelor's degree or equivalent is required for CIA certification. Part 3 can be taken in any order, but all three parts must be passed within the program eligibility window (typically 3 years from acceptance).
Official Syllabus URL:	https://www.theiia.org/globalassets/certifications/cia-exam-syllabus/cia-part-3-syllabus.pdf

For more info visit:

IIA CIA Part 2 Exam Reference

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

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

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