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

  • Exam Code: IIA-CIA-Part1 Korean
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Nov 01, 2026     Q & A: 890 Questions and Answers

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What are the IIA-CIA-Part1 Exam

  • 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.

  • 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.

  • 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.

  • 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.

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

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

IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
V. Governance, Risk Management, and Control (35%)35%- Describe corporate social responsibility
- Recognize the impact of organizational culture on the control environment
- Describe the concept of organizational governance
- Recognize and interpret ethics and compliance-related issues
- Describe the components of the internal control system
- Examine the effectiveness of risk management
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Examine the effectiveness of the internal control system
- Interpret fundamental concepts of risk and the risk management process
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
IV. Quality Assurance and Improvement Program (7%)7%- Describe the mandatory elements of the QAIP
- Explain the requirements of the internal and external assessments
II. Independence and Objectivity (15%)15%- Determine the type of impairment to independence and objectivity
- Demonstrate individual objectivity
- Assess and maintain individual objectivity
- Interpret organizational independence
I. Foundations of Internal Auditing (15%)15%- Interpret the difference between assurance and consulting services
- Explain the requirements of an internal audit charter
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- 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

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

Question #1

다음 중 내부감사의 임무에서 강조하는 개념은?

  • A. 조직가치 제고.
  • B. 좋은 거버넌스 및 통제 지원.
  • C. 전문 자문 및 보증 서비스 제공.
  • D. 유·무형 자산의 보호.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

대규모 조직의 이사회에 품질 보증 및 개선 프로그램의 결과를 전달할 때 최고 감사 책임자는 어떤 요구 사항을 고려해야 합니까?

  • A. 내부 평가 결과는 5년마다 논의되어야 합니다.
  • B. 외부 평가 결과는 7년마다 논의되어야 합니다.
  • C. 평가 결론과 외부 평가 결과의 영향을 설명해야 합니다.
  • D. 내부 평가팀의 자격과 독립성에 대해 논의해야 합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

법의학 감사관이 조직을 속이기 위해 직원과 공급업체 간의 공모 사례를 식별하는 데 도움이 되는 문서는 무엇입니까?

  • A. 공급업체 송장.
  • B. 이메일 서신.
  • C. 지불 요청 양식.
  • D. 은행 명세서.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #4

내부 감사 헌장에서 최고 감사 책임자(CAE)에 대한 다음 진술 중 어느 것이 내부 감사 활동의 책임을 설명하는 데 가장 직접적으로 관련이 있을까요?*

  • A. CAE와 내부 감사 부서는 업무를 수행하는 데 있어 독립적이고 객관적이어야 합니다.
  • B. CAE는 기능적으로는 이사회에, 행정적으로는 최고재무책임자에게 보고해야 합니다.
  • C. CAE는 계획에 따른 내부 감사 활동의 성과에 대해 주기적으로 보고해야 합니다.
  • D. CAE 및 내부 감사 활동은 감사 업무와 관련된 조직의 모든 기록 및 인력에 대한 전체 액세스 권한을 가져야 합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

세간의 이목을 끄는 처리 오류로 인해 각 사업부 관리자는 새로운 통제 수단을 구현하고 있습니다. 내부 감사팀은 통제에 관한 조언을 요청받았습니다. 이 컨설팅 서비스의 목적은 다음 중 무엇에 따라 결정됩니까?

  • A. 사업부 관리자 및 계약 감독자입니다.
  • B. 최고 감사 책임자입니다.
  • C. 조직의 이사회입니다.
  • D. 규정 준수 관리자 및 사업부 관리자입니다.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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