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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
IIA IIA-CIA-Part1 Korean Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | CIA Part 1: Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Certificate Validity Period: | Program must be completed within 3 years of registration; certification requires ongoing CPE after certification |
| Exam Price: | Varies by country and IIA membership status (typically paid per part; check official IIA pricing) |
| Available Languages: | English, Additional localized languages depending on test center availability |
| Exam Format: | Multiple-choice questions, Computer-based test |
| Passing Score: | Scaled score 600 out of 750 |
| Exam Duration: | 150 minutes |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Real Exam Qty: | 125 multiple-choice questions |
| Recommended Training: | IIA Official CIA Review Courses IIA CIA Learning System |
| Exam Registration: | IIA CIA Certification Overview and Registration IIA Exam Scheduling (Pearson VUE) |
| Sample Questions: | IIA IIA-CIA-Part1 Korean Sample Questions |
| Exam Way: | Computer-based exam delivered at authorized test centers or online proctored options (availability varies by region) |
| Pre Condition: | No formal prerequisite required, but basic understanding of accounting, auditing, and business processes is recommended. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/ |
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:
- Quality Assurance and Improvement Program (7%)
- Independence and Objectivity (15%)
- Governance, Risk Management, and Control (35%)
- Foundations of Internal Auditing (15%)
- Proficiency and Due Professional Care (18%)
- Fraud Risks (10%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 2: Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Topic 3: Foundations of Internal Auditing | - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview |
| Topic 4: Quality Assurance and Improvement Program (QAIP) | - External quality assessments - Internal quality assessments - Continuous improvement of internal audit function |
IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) Sample Questions:
다음 중 조직의 위험 관리 프로세스가 효과적임을 나타내는 지표는 무엇입니까?
- A. 부서 목표는 부서장이 관리하며 조직의 사명과 무관합니다.
- B. 모든 주요 위험을 식별하고 평가할 수 있는 조직 차원의 메커니즘이 존재합니다.
- C. 부서장은 조직의 위험 감수 범위를 벗어나는 위험 대응을 결정할 자율권을 갖습니다.
- D. 관련 위험 정보는 주로 경영진과 이사회 간에 수집되어 전달됩니다.
Correct Answer: B 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
최고감사책임자(CAE)는 연간 내부감사 계획을 수립하고, 이사회 승인을 위해 제출하기 전에 고위 경영진과 외부 감사인의 의견을 구합니다. MA 지침에 따르면, 이 시나리오와 관련하여 다음 중 사실인 것은 무엇입니까?
- A. CAE의 행위는 내부 감사 활동의 독립성을 손상시킬 가능성이 있습니다.
- B. CAE가 적절하게 조치를 취했으며 내부 감사 활동의 독립성이 손상되지 않았습니다.
- C. CAE는 객관성을 유지하기 위해 외부의 영향을 받지 않고 감사 계획을 수립해야 합니다.
- D. CAE는 감사 계획을 검토하고 승인할 사람을 결정할 권한이 있으므로 적절하게 조치했습니다.
Correct Answer: B 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
최고 감사 책임자(CAE)가 적용하는 다음 관행 중 내부 감사 활동을 위한 효과적인 지속적인 전문 교육 프로그램을 나타내는 것은 무엇입니까?
- A. CAE는 감사인에게 해당 직업의 윤리 강령을 주기적으로 증명할 것을 요구합니다.
- B. CAE는 감사 업무를 위해 작업 문서를 완료했는지 확인하도록 감사자에게 상기시킵니다.
- C. CAE는 감사인이 지역 전문 기관의 연구 작업을 지원하기 위해 자원 봉사하도록 권장합니다.
- D. CAE는 조직 전체의 다른 공급자와 보증 활동을 조정하여 내부 감사자에게 임무를 부여합니다.
Correct Answer: C 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
다음 중 관리 통제 기술의 예는 무엇입니까?
- A. 제어 환경
- B. 이사회.
- C. 예산.
- D. 위험성 평가.
Correct Answer: C 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
새로 만든 내부 감사 활동에 대한 지속적인 전문성 개발 요건으로 가장 적합한 것은 다음 중 무엇입니까?
- A. 효율성을 높이고 여행을 피하기 위해 내부 감사원이 웹 세미나를 통해 모든 교육을 완료하도록 요구합니다.
- B. 내부 감사원이 관심 분야에 따라 교육 계획을 수립하도록 요구합니다.
- C. 모든 내부 감사원이 내부 감사원 협회 회원이 되도록 요구합니다.
- D. 모든 내부 감사원이 역량 자체 평가를 기반으로 교육 계획을 수립하도록 요구합니다.
Correct Answer: D 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
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