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

IIA-CIA-Part1 Korean real exams

Exam Code: IIA-CIA-Part1-KR

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

Updated: Sep 07, 2026

Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1 Korean Exam

IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-KR exam is designed to test the knowledge and skills of candidates in the field of internal auditing. The Essentials of Internal Auditing exam covers a wide range of topics, including governance and risk management, fraud risks and controls, internal audit engagement, and audit tools and techniques.

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Candidates who pass the IIA-CIA-Part1 exam are well on their way to becoming Certified Internal Auditors. Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) certification is highly respected in the industry and demonstrates a candidate's commitment to the profession of internal auditing. It is also a requirement for many internal auditing positions in both the public and private sectors.

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
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- 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. Definition, mission, and core principles
  • 2. Assurance vs. advisory services
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
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. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
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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