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IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) - IIA-CIA-Part1 Korean real prep

IIA-CIA-Part1 Korean
  • Exam Code: IIA-CIA-Part1-KR
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Aug 20, 2026
  • Q & A: 769 Questions and Answers
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  • Proficiency and Due Professional Care (18%)
  • Quality Assurance and Improvement Program (7%)
  • Fraud Risks (10%)
  • Foundations of Internal Auditing (15%)
  • Governance, Risk Management, and Control (35%)
  • Independence and Objectivity (15%)

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For more information visit:

IIA-CIA-Part1 Exam Reference

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

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