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IIA IIA-CIA-Part1 Korean exam : Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)

IIA-CIA-Part1 Korean Exam Questions
  • Exam Code: IIA-CIA-Part1-KR
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Sep 18, 2026
  • Q & A: 769 Questions and Answers
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About IIA IIA-CIA-Part1 Korean Exam Guide

IIA-CIA-Part1: Essentials of Internal Auditing Exam is designed to test the knowledge, skills and abilities of candidates in various areas related to internal auditing. These areas include governance, risk management, internal control, audit engagement, fraud risks and controls, audit tools and techniques, and communication. IIA-CIA-Part1-KR exam is divided into three sections, with each section containing multiple-choice questions.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

IIA IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a certification exam designed for individuals who are interested in pursuing a career in internal auditing or are already working in the field. IIA-CIA-Part1-KR exam is created and administered by the Institute of Internal Auditors (IIA), a global professional association dedicated to providing education, certification, and guidance for internal auditors.

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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Internal control
  • 1. Types of controls and control activities
  • 2. Control frameworks and components
  • 3. Evaluating control effectiveness
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Internal audit charter requirements
  • 3. Definition, mission, and core principles
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Conformance with Standards
  • 3. Internal and external assessments
- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity

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