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 30, 2026

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

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

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
Exam Price:	USD 240–280 (member) / USD 395–445 (non-member)
Related Certifications:	CIA Part 1 CIA Part 2
Certificate Validity Period:	3 years from enrollment; CIA certification valid indefinitely with continuing professional education (CPE)
Real Exam Qty:	100
Available Languages:	English, Japanese, Thai, Korean, Portuguese, Spanish, French, Polish, German, Turkish, Russian, Chinese Simplified, Chinese Traditional
Passing Score:	600 (scaled score 250–750)
Exam Duration:	120 minutes
Exam Format:	Multiple-choice questions, Computer-based
Recommended Training:	IIA Official CIA Learning System
Exam Registration:	Pearson VUE Testing IIA Certification Candidate Management System (CCMS)
Sample Questions:	IIA IIA-CIA-Part3-3P Korean Sample Questions
Exam Way:	Computer-based testing at Pearson VUE centers or online proctored
Pre Condition:	Bachelor's degree or higher; or 5 years internal audit experience with high school diploma; active CIA program enrollment within 3 years
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/

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