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

What are the IIA-CIA-Part1 Exam

The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.
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No matter where you are in your profession, the CIA offers you even more career opportunities.
The IIA has high requirements for certified internal auditors. He wants potential CIA clients to demonstrate all the skills and abilities necessary to fulfill current placement obligations. Therefore, the IIA established several requirements of the CIA. Additionally, many of these qualified internal auditor certifications are quite involved in the experience and evaluation needs.

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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

Section	Weight	Objectives
V. Governance, Risk Management, and Control (35%)	35%	- Recognize the impact of organizational culture on the control environment - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the concept of organizational governance - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of the internal control system - Describe corporate social responsibility - Examine the effectiveness of risk management
I. Foundations of Internal Auditing (15%)	15%	- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics
III. Proficiency and Due Professional Care (18%)	18%	- Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development
II. Independence and Objectivity (15%)	15%	- Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity
IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
VI. Fraud Risks (10%)	10%	- Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud

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

Question #1

다음 시나리오 중 조직이 위험을 효과적으로 관리하지 못하고 있음을 가장 잘 나타내는 것은 무엇입니까?

A. 증권 시장 감독 당국은 해당 조직이 관련 당사자와의 중요한 거래를 공개하지 않은 것에 대해 벌금을 부과했습니다.
B. 예상치 못한 세계적 대유행으로 인해 건설 프로젝트가 크게 지연되었습니다.
C. 고위 경영진은 아동 노동 착취 의혹으로 인해 일부 태양광 패널 제조업체와의 계약을 해지했습니다.
D. 풍력 발전소 개발업체가 모든 법적 요건을 준수했음에도 불구하고, 지역 사회가 해당 개발업체를 상대로 소송을 제기했습니다.

Reveal Solution Discussion 0

Correct Answer: A 🗳️