IIA CIA Exam Part Three: Business Knowledge for Internal Auditing (IIA-CIA-Part3-3P Korean Version) : IIA-CIA-Part3-3P Korean exam

Exam Code: IIA-CIA-Part3-3P-KR
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing (IIA-CIA-Part3-3P Korean Version)
Updated: Oct 16, 2026
Q & A: 487 Questions and Answers

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IIA IIA-CIA-Part3-3P Korean Exam Syllabus Topics:

Topic	Details
Topic 1	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 2	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 3	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 4	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 5	Examine the risk and control implications of common business processes Appraise the risk and control implications of different organizational configuration structures
Topic 6	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 7	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 8	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)
Topic 9	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 10	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 11	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 12	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

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