IIA IIA-CIA-Part2 Korean Q&A - in .pdf
- Exam Code: IIA-CIA-Part2 Korean
- Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
- Updated: Sep 15, 2026
- Q & A: 793 Questions and Answers
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- Exam Code: IIA-CIA-Part2 Korean
- Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
- Updated: Sep 15, 2026
- Q & A: 793 Questions and Answers
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IIA-CIA-Part2 Exam, also known as the Practice of Internal Auditing, is one of the three exams required to become a Certified Internal Auditor (CIA). IIA-CIA-Part2-KR exam covers a range of topics related to internal auditing, including governance and risk management, communication skills, and business processes. It is designed to test the candidate's knowledge of the principles, practices, and standards of internal auditing.
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IIA-CIA-Part2 exam is an essential certification for individuals who wish to pursue a career in internal auditing. IIA-CIA-Part2-KR exam covers a broad range of topics and is designed to test the knowledge and skills of individuals in these areas. Passing the exam demonstrates a commitment to the profession and provides individuals with an opportunity to advance their careers.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity - Internal audit operations: planning, organizing, directing, and monitoring |
| Communicating Engagement Results and Monitoring Progress | 20% | - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions |
| Planning the Engagement | 20% | - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Coordination with stakeholders during engagement planning - Risk and control identification and assessment for the engagement |
| Performing the Engagement | 40% | - Information gathering: interviews, observation, document review, and data analysis - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Development of engagement findings: criteria, condition, cause, and effect - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Assessing the adequacy and effectiveness of risk management and controls - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks - Evaluation of fraud risk and fraud-related indicators during engagements |
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