IIA-CIA-Part1 Korean Q&A - in .pdf

  • IIA-CIA-Part1 Korean pdf
  • Exam Code: IIA-CIA-Part1 Korean
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Nov 03, 2026
  • Q & A: 890 Questions and Answers
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  • Updated: Nov 03, 2026
  • Q & A: 890 Questions and Answers
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  • IIA-CIA-Part1 Korean Testing Engine
  • Exam Code: IIA-CIA-Part1 Korean
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Nov 03, 2026
  • Q & A: 890 Questions and Answers
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How exactly to prepare for the IIA-CIA-Part1 exam

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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.

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

Duration, language, and format of IIA-CIA-Part1 Exam

  • Number of Questions: 125
  • Format: Multiple choices, multiple answers
  • Length of examination: 150 mins
  • Passing score: 600
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish

How much cost pay for IIA-CIA-Part1 Exam

  • The cost of the IIA-CIA-Part1 Exam is $435.

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What are the IIA-CIA-Part1 Exam

  • 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.

  • No matter where you are in your profession, the CIA offers you even more career opportunities.

  • Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience.

  • 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.

  • One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.

IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
II. Independence and Objectivity (15%)15%- Assess and maintain individual objectivity
- Demonstrate individual objectivity
- Determine the type of impairment to independence and objectivity
- Interpret organizational independence
III. Proficiency and Due Professional Care (18%)18%- Explain the requirement for continuing professional development
- Demonstrate proficiency and due professional care
- Explain the level of knowledge, skills, and competencies required
- Explain the importance of due professional care
IV. Quality Assurance and Improvement Program (7%)7%- Describe the mandatory elements of the QAIP
- Explain the requirements of the internal and external assessments
V. Governance, Risk Management, and Control (35%)35%- Interpret fundamental concepts of risk and the risk management process
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Examine the effectiveness of risk management
- Describe the concept of organizational governance
- Recognize and interpret ethics and compliance-related issues
- Describe corporate social responsibility
- Describe the components of the internal control system
- Examine the effectiveness of the internal control system
- Recognize the impact of organizational culture on the control environment
I. Foundations of Internal Auditing (15%)15%- Explain the requirements of an internal audit charter
- Interpret the difference between assurance and consulting services
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Demonstrate conformance with the IIA Code of Ethics
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 중 IIA 윤리강령의 기본 원칙 중 정직하게 근면하고 책임감 있게 업무를 수행하는 것으로 가장 잘 설명되는 것은 무엇입니까?

  • A. 역량
  • B. 전문적인 관리
  • C. 무결성
  • D. 숙련도
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

내부 감사자가 업무 수행 중에 사기를 의심하는 경우 감사자에게 기대하는 것은 무엇입니까?

  • A. 의심되는 활동을 평가하여 형식적인 조사가 필요한지 여부를 확인합니다.
  • B. 의심되는 사기 사실을 즉시 고위 경영진과 이사회에 알리십시오.
  • C. 사기를 공식적으로 조사하는 데 필요한 자원 수준을 확인하고 자원이 허용된다면 조사를 진행합니다.
  • D. 사기로 인해 발생할 수 있는 모든 가능한 영향과 조직에 대한 잠재적 영향을 참여 문서에 포함하십시오.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

다음 중 지속적인 전문성 개발과 관련된 IIA 표준을 준수한다는 것을 가장 잘 보여주는 것은 무엇입니까?

  • A. 개발 계획을 기반으로 수행된 감독 검토 유지
  • B. 계속 교육 학점 형태로 교육 증거 보관
  • C. IIA의 내부 감사 모범 사례에 대한 지침을 구합니다.
  • D. 개발 계획의 일부로 특정 전문 분야를 고려합니다.
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Correct Answer: B  🗳️

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Question #4

다음 중 지급 계정 부서의 사기 행위를 완화하기 위해 조직이 구현할 수 있는 예방 통제는 무엇입니까?

  • A. 내부 감사 활동이 부서의 사기 위험에 대한 독립적인 평가를 수행하도록 요청합니다.
  • B. 부서 직원에게 사기 인식 교육을 제공합니다.
  • C. 채무 직원에게 행동 강령 인식 확인서에 서명하도록 요구합니다.
  • D. 부서 직원 간의 업무를 분리합니다.
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Correct Answer: D  🗳️

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Question #5

올해 내부 감사 계획의 자원 요건을 충족하기 위해 최고감사책임자(CAE)는 두 달 전 미지급금 부서의 선임 관리자 직책에서 사임한 직원을 포함하여 추가 감사 인력을 채용했습니다. CAE는 향후 5개월 이내에 미지급금 검토를 시작할 예정입니다. 감사 대상 분야에 대한 신입 감사인의 전문성을 고려할 때, CAE는 어떤 접근 방식을 취해야 할까요?

  • A. 새로운 내부 감사관의 이전 상사는 현장 작업 동안 해당 구역에서 면제됩니다.
  • B. 새로운 내부 감사자가 감사 계획과 감사 현장 작업 검토에 대한 책임을 맡도록 합니다.
  • C. 새로운 내부 감사원을 다른 업무에 배정하고 미지급금 감사 업무는 수행하지 마세요.
  • D. 새로운 내부 감사원이 현장 조사를 수행하도록 하되, CAE가 그녀의 작업을 검토하도록 하세요.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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