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IIA IIA-CIA-Part1 Korean Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:Essentials of Internal Auditing (Internal Audit Fundamentals)
Exam Number:IIA-CIA-Part1
Available Languages:Italian, French, Russian, Portuguese, Korean, German, Japanese, Mandarin (Simplified), English, Spanish
Real Exam Qty:125
Passing Score:600 (scaled score, out of 750)
Exam Price:$310 USD (IIA members), $445 USD (non-members)
Certificate Validity Period:3 years to complete all 3 parts; certification lifelong once earned
Exam Duration:150 minutes
Related Certifications:Internal Audit Practitioner (IAP)
CIA Part 3 - Business Knowledge for Internal Auditing
CIA Part 2 - Practice of Internal Auditing
Exam Format:Multiple-choice questions
Recommended Training:IIA Official Learning Resources
Exam Registration:Pearson VUE Scheduling
IIA Official Registration
Sample Questions:IIA IIA-CIA-Part1 Korean Sample Questions
Exam Way:Online proctored or onsite testing center (Pearson VUE)
Pre Condition:No formal prerequisites for Part 1; full CIA certification requires education (4-year degree or equivalent) and relevant work experience
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-content/

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

What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Foundations of Internal Auditing (15%)
  • Fraud Risks (10%)
  • Independence and Objectivity (15%)
  • Proficiency and Due Professional Care (18%)
  • Governance, Risk Management, and Control (35%)
  • Quality Assurance and Improvement Program (7%)

IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
Ethics and Professionalism20%- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
Governance, Risk Management, and Control30%- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- 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. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Internal audit role in risk management
Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- 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

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