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

  • Languages: English

  • Number of Questions: 100 questions

  • Time Duration: 120 minutes

  • The passing score: 70%

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

IIA Internal Audit Function (IIA-CIA-Part3 Korean Version) Sample Questions:

제품 가격을 결정하는 첫 번째 단계는 다음과 같습니다.

  • A. 제품 원가 산정.
  • B. 경쟁업체가 설정한 가격을 평가합니다.
  • C. 가격 책정 목표 개발.
  • D. 가격 책정 방식 선택.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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다음 중 감사 업무 수행 시 데이터 분석을 활용할 때 얻을 수 있는 이점을 설명하는 것은 무엇입니까?

  • A. 위험 평가에 집중하고 대상 집단을 계층화함으로써 감사 위험을 줄입니다.
  • B. 데이터 분석 성능 수준이 향상되어 감사 계획 수립 시간을 단축할 수 있습니다.
  • C. IT 담당자로부터 얻은 데이터 추출 건수가 증가했습니다.
  • D. 감사인력 증원을 통한 보증 서비스 범위 확대.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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이 지역의 군사적 갈등으로 원자재가 전달되지 않아 조직은 예기치 않게 생산을 중단할 수 밖에 없었습니다. 다음 중 조직을 지원하지 못했을 가능성이 가장 높은 계획은 무엇입니까?

  • A. 적시 납품 계획.
  • B. 백업 계획입니다.
  • C. 비상 계획.
  • D. 상설 계획.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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경영진 보상이 조직의 재무 결과를 기반으로 할 때 다음 상황 중 가장 발생할 가능성이 높은 상황은 무엇입니까?

  • A. 조직에서 임원 보상 데이터를 수집하고 보고하는 신뢰할 수 없는 프로세스를 사용합니다.
  • B. 잘못된 회계 통제로 인해 조직에서 부적절한 추정 및 발생을 보고합니다.
  • C. 조직은 관련 이해 관계자의 이익과 일치하지 않는 직원 행동을 장려합니다.
  • D. 임원이 부당하다고 판단되는 보상금을 받을 수 있는 경우 조직은 직원의 불만이 증가합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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내부 감사인은 조직의 고객 콜 센터를 감사하는 동안 같은 기간 동안 고객 불만이 증가했음에도 불구하고 핵심 성과 지표가 긍정적인 추세를 나타내는 것을 확인했습니다. 다음 감사 권장 사항 중 이러한 불일치의 원인을 가장 잘 해결할 수 있는 것은 무엇입니까?

  • A. 콜 센터 직원에게 지역 프로세스 및 해결해야 할 일반적인 기술 문제에 대해 재교육합니다.
  • B. 콜센터 직원이 빠르게 통화를 완료하도록 인센티브를 높이고 일일 완료 통화 수를 높입니다.
  • C. 콜센터 직원이 시간당 일정 수의 통화를 완료하는 것의 중요성을 강조합니다.
  • D. 고객 서비스 에이전트가 발신자와 상호 작용하기 위해 사용하는 콜 센터 스크립트를 검토하고 필요한 경우 스크립트를 업데이트합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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