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IIA-CIA-Part3 Korean
  • Exam Code: IIA-CIA-Part3
  • Exam Name: Internal Audit Function (IIA-CIA-Part3 Korean Version)
  • Updated: Nov 02, 2026
  • No. of Questions: 793 Questions and Answers
  • Download Limit: Unlimited
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IIA CIA Part 2 Exam Reference

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

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

클라이언트/서버 환경에서는 필수적이지만 메인프레임 환경에서는 필수적이지 않은 변경 관리 기능 중 하나는 다음 사항을 보장하는 것입니다.

  • A. 적절한 사용자가 프로그램 변경 테스트에 참여합니다.
  • B. 테스트 라이브러리에서 프로덕션 라이브러리로의 이동이 제어됩니다.
  • C. 프로그램 버전은 네트워크를 통해 동기화됩니다.
  • D. 비상 이동 절차가 문서화되어 있으며 준수됩니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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내부 감사 위험 평가의 일환으로, 최고 감사 책임자(CAE)는 실리콘 칩을 생산하는 조직 내에서 감사 대상 영역을 계획하는 과정에서 특정 요소들을 파악하고 있습니다. 다음 중 위험 평가에서 주관적인 요소로 간주되는 것은 무엇입니까?

  • A. 조직에서 생산하는 실리콘 칩에 대한 직원 감독의 질
  • B. 조직의 공급 수요 요청을 충족시킬 수 있는 공급업체 수
  • C. 원자재 부족으로 인해 해당 조직이 생산하지 못한 실리콘 칩의 자산 가치
  • D. 조직의 제조 시설에 대한 마지막 감사 이후 경과 시간
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Correct Answer: A  🗳️

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내부 감사자가 소프트웨어 개발 프로젝트의 주요 단계를 검토하고 있습니다. 다음 중 어느 것입니까? 감사인은 프로젝트 작업 완료 방법과 관련된 프로젝트 팀의 성과를 측정하는 데 가장 많이 사용합니까?

  • A. 트렌드 분석
  • B. 획득가치 분석.
  • C. 균형 성과표.
  • D. 품질 감사
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Correct Answer: B  🗳️

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다음 중 흡수원가법과 변동원가법 모두에서 판매관리비가 인식되는 방식을 가장 잘 설명하는 것은 무엇입니까?

  • A. 두 가지 접근 방식 모두에서 기간 비용으로 인식됩니다.
  • B. 두 가지 접근 방식 모두에서 제품 비용으로 인식됩니다.
  • C. 흡수원가계산에서는 제품원가로, 변동원가계산에서는 기간원가로 인식됩니다.
  • D. 흡수원가계산에서는 기간비용으로, 변동원가계산에서는 제품원가로 인식됩니다.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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최종 감사 보고서에서 내부 감사원은 다음과 같은 경영 활동 계획을 초안했으며, 마감일은 연말입니다.
"계획: 수식에서 차이를 잘못 계산하는 문제를 해결하기 위해 은행 대조표 템플릿이 업데이트되었습니다." 실행 계획에서 누락된 중요한 요소는 무엇입니까?

  • A. 정책 또는 절차에 대한 참조
  • B. 담당자
  • C. 실행 계획의 상태
  • D. 위험 수준
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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