IIA : IIA-CIA-Part1 Korean Questions & Answers

Last Updated: Sep 05, 2026

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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

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Step 1: Visit to IIA-CIA-Part1 Exam Registration

Step 2: Signup/Login to IIA account

Step 3: Search for IIA-CIA-Part1 Exam

Step 4: Select Date and Center of examination and confirm with payment value of $435

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

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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Impairments to independence/objectivity
  • 3. Organizational independence and reporting lines
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Requirements and scope of QAIP
  • 3. Conformance with Standards
Topic 2: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Topic 3: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
Topic 4: 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 management frameworks (e.g., COSO, ISO 31000)
  • 2. Internal audit role in risk management
  • 3. Risk appetite, assessment, and response
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Control frameworks and components
  • 3. Types of controls and control activities

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