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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:

SectionWeightObjectives
Information Technology20%- Identify risk and control implications related to IT infrastructure and systems
  • 1. Networking
  • 2. Databases
  • 3. Business continuity and disaster recovery
  • 4. Operating systems
  • 5. Cloud computing
- Examine the role of data analytics in the audit process
  • 1. Data analysis techniques
  • 2. Data extraction
  • 3. Continuous auditing
- Explain the purpose and use of common information security and technology controls
  • 1. Multi-factor authentication
  • 2. Encryption
  • 3. IT general controls
  • 4. Firewalls
  • 5. Digital signatures
  • 6. Passwords
  • 7. Antivirus
  • 8. Biometrics
- Recognize existing and emerging cybersecurity threats and vulnerabilities
  • 1. Malware
  • 2. Phishing
  • 3. Social engineering
  • 4. Ransomware
- Recognize principles of data privacy and their potential impact on data security policies and practices
- Recognize data governance and data management concepts
Financial Management10%- Identify risk and control implications of financial management
  • 1. Financial instruments
  • 2. Foreign currency
  • 3. Capital structure and financing
  • 4. Working capital management
- Examine the risk and control implications of financial statement analysis
  • 1. Common-size analysis
  • 2. Ratio analysis
  • 3. Trend analysis
Common Business Processes45%- Describe business processes and their risk and control implications
  • 1. Human resources
  • 2. Procurement
  • 3. Logistics
  • 4. Product development
  • 5. Management of outsourced processes
  • 6. Sales and marketing
- Identify risk and control implications of project management
  • 1. Project risk management
  • 2. Change management in projects
  • 3. Project plan and scope
  • 4. Time/team/resources/cost management
- Describe the risk and control implications of supply chain management
  • 1. Inventory management
  • 2. Vendor management
  • 3. Quality control
- Recognize various forms and elements of contracts
  • 1. Fixed-price and cost-reimbursable contracts
  • 2. Formality
  • 3. Unilateral and bilateral contracts
  • 4. Consideration
- Examine financial management concepts and their risk and control implications
  • 1. Financial analysis and decision-making
  • 2. Financial accounting and reporting
  • 3. Capital budgeting and investment
  • 4. Managerial accounting
  • 5. Cost accounting
  • 6. Working capital management
Organizational Strategic Planning and Management25%- Identify the risk and control implications of different organizational structures
  • 1. Matrix structures
  • 2. Centralized versus decentralized
  • 3. Flat versus traditional
- Analyze the organization's strategic planning process and its integration with the risk management strategy
  • 1. Risk appetite definition
  • 2. Objective setting
  • 3. Business context analysis
  • 4. Control environment
  • 5. Alignment to the organization's mission and values
  • 6. Alternative strategies evaluation
- Examine how performance measures and controls are used to assess achievement of organizational objectives
  • 1. Balanced scorecard
  • 2. Benchmarking
  • 3. Key performance indicators (KPIs)
- Identify risk and control implications related to leadership and mentoring
  • 1. Mentoring
  • 2. Coaching
  • 3. Providing constructive feedback
  • 4. Guiding people
  • 5. Building organizational commitment
  • 6. Demonstrating entrepreneurial ability
- Examine organizational behavior and management principles
  • 1. Change management
  • 2. Team dynamics
  • 3. Motivation theories
  • 4. Leadership styles
  • 5. Conflict resolution
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