Exam Code: IIA-CIA-Part3-3P
Exam Name: CIA Exam Part Three: Business Knowledge for Internal Auditing (IIA-CIA-Part3-3P Korean Version)
Certification Provider: IIA
Corresponding Certification: IIA CIA

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Updated: Jul 21, 2026

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IIA IIA-CIA-Part3-3P Korean Exam Syllabus Topics:

Topic	Details
Topic 1	Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.) Examine common performance measures
Topic 2	Differentiate the various forms of user authentication and authorization controls Identify concepts and underlying principles of financial accounting
Topic 3	Explain basic IT infrastructure and network concepts Identify project management techniques
Topic 4	Describe capital budgeting, capital structure, basic taxation, and transfer pricing Recognize the application of data analytics methods in internal auditing
Topic 5	Explain disaster recovery planning site concepts Recognize the purpose and applications of IT control frameworks
Topic 6	Recognize the various forms and elements of contracts Describe the strategic planning process and key activities
Topic 7	Describe cybersecurity and information security-related policies Describe management’s effectiveness to lead, mentor, guide people, build organizational commitment
Topic 8	?Distinguish various costs (relevant and irrelevant costs, incremental costs, etc.) Organizational Objectives, Behavior, and Performance
Topic 9	Explain general concepts of managerial accounting Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
Topic 10	Organizational Structure and Business Processes Infrastructure and IT Control Frameworks
Topic 11	?Recognize advanced and emerging financial accounting concepts Describe revenue cycle, current asset management activities and accounting, and supply chain management
Topic 12	Explain the purpose and use of various information security controls Differentiate types of common physical security controls (cards, keys, biometrics, etc.)

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx

IIA IIA-CIA-Part3-3P Korean Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Exam Part Three: Business Knowledge for Internal Auditing
Exam Number:	IIA-CIA-Part3-3P
Related Certifications:	IIA-CIA-Part1 IIA-CIA-Part2 Certified Internal Auditor (CIA)
Exam Price:	Varies by region / IIA membership status
Real Exam Qty:	100
Exam Duration:	120 minutes
Certificate Validity Period:	Lifetime (certification valid once all parts passed plus experience requirements)
Exam Format:	Multiple choice
Available Languages:	English
Passing Score:	Not publicly disclosed
Sample Questions:	IIA IIA-CIA-Part3-3P Korean Sample Questions
Exam Way:	Computer-based exam delivered at authorized test centers or via remote proctoring.
Pre Condition:	Candidates must have passed CIA Parts 1 and 2 or meet other IIA eligibility requirements (education and internal audit experience).
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/

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