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IIA-CIA-Part3 (Business Knowledge for Internal Auditing) certification exam is a globally recognized certification exam that is designed to test the knowledge and skills of internal auditors in the area of business knowledge. Internal Audit Function (IIA-CIA-Part3 Korean Version) certification exam is offered by the Institute of Internal Auditors (IIA) and is considered one of the most respected certifications in the field of internal auditing.
IIA-CIA-Part3 exam, also known as Business Knowledge for Internal Auditing, is one of the exams required to become a certified internal auditor. It focuses on the knowledge and skills needed for internal auditors to understand business operations and financial management principles. IIA-CIA-Part3-KR exam is an essential part of the certification process for internal auditors as it tests their ability to apply their knowledge to real-world business scenarios.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx
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IIA-CIA-Part3 exam is a computer-based exam that consists of 100 multiple-choice questions, and candidates have up to 2.5 hours to complete the exam. IIA-CIA-Part3-KR exam is divided into six domains, each of which covers specific business knowledge areas that are relevant to internal audit activities. These domains include business acumen, information technology, financial management, global business environment, organizational structure and business processes, and risk management.
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IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
| Topic 1: Financial Management | 20% | - Financial Management and Capital Budgeting
- 1. Tax and regulatory considerations
- 2. Capital structure and financing
- 3. Working capital management
- 4. Capital budgeting techniques (NPV, IRR)
- Managerial Accounting
- 1. Pricing and product decisions
- 2. Cost concepts and allocation
- 3. Budgeting and variance analysis
- Financial Accounting and Reporting
- 1. Basic financial statements and elements
- 2. Financial statement analysis
- 3. Accounting principles and standards
|
| Topic 2: Information Security | 25% | - Security Incidents and Continuity
- 1. Business continuity planning
- 2. Incident response and management
- 3. Disaster recovery
- Information Security Principles
- 1. Security governance and policies
- 2. Confidentiality, integrity, availability
- 3. Security frameworks and standards
- Security Risks and Controls
- 1. Threats, vulnerabilities, and attacks
- 2. Access control and identity management
- 3. Data protection and privacy
- 4. Network and infrastructure security
|
| Topic 3: Information Technology | 20% | - IT Infrastructure and Applications
- 1. Application development and controls
- 2. Database and data management
- 3. Cloud computing and virtualization
- 4. Hardware, software, and networks
- Emerging Technologies and Data Analytics
- 1. Data analytics concepts and tools
- 2. AI, RPA, blockchain, IoT
- 3. Continuous auditing and monitoring
- IT Governance and Strategy
- 1. IT governance frameworks (COBIT, ITIL)
- 2. IT alignment with business goals
- 3. IT investment and portfolio management
|
| Topic 4: Business Acumen | 35% | - Organizational Structure and Business Processes
- 1. Project management principles
- 2. Structure types and risk implications
- 3. Outsourcing and third-party management
- 4. Core business processes and risks
- Organizational Objectives, Behavior, and Performance
- 1. Strategic planning and alignment
- 2. Performance measurement and management
- 3. Management and leadership effectiveness
- 4. Organizational behavior and leadership
- Governance, Risk, and Control
- 1. Risk management methodologies
- 2. Control frameworks and design
- 3. Ethics and compliance
- 4. Corporate governance frameworks
|