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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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Prerequisites of IIA CIA Part 3 Exam

IIA CIA Part 3 Prerequisites - Bachelor's degree from an accredited college or university or a non-U.S. equivalent, at least five years of professional experience in internal auditing, and have attained the age of 21. Or have a combination of education and/or professional experience that provides for the same level of knowledge.

IIA CIA Experience Requirements - At least two years of professional experience in internal auditing, governance, risk management, control, or related experience in one or more areas examined by the CIA exam.

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

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What are the steps to follow for the registration of the IIA CIA Part 3 Exam

You must first register as an IIA member. Then you can register for the IIA CIA exam. You must provide the following information:

  • Payment information: Debit card/credit card / PayPal details
  • Exam details: Date, time and location of the exam center
  • Professional information: Designation, industry type, experience etc.
  • Personal information: Name, address, email ID and contact number

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

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