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

  • Exam Code: IIA-CIA-Part1-KR
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)
  • Updated: Oct 23, 2026
  • Q & A: 890 Questions and Answers

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

Prerequisites of IIA-CIA-Part1 Exam

if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:

  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
  • 4 years of experience in internal audit (plus a second training and apprenticeship).

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • Seven years of experience (plus additional training).
  • Level A or comparable and five years of experience.
  • A diploma and 2 years of experience.

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IIA-CIA-Part1 Exam Reference

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What is IIA-CIA-Part1 Exam

The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

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
Topic 1: Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Internal audit role in risk management
Topic 2: Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Conformance with Standards
  • 3. Requirements and scope of QAIP
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Internal audit charter requirements
  • 3. Definition, mission, and core principles
Topic 3: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Topic 4: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks

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

Question #1

감사자가 감사를 수행하는 데 적합한 기술을 개발하도록 하기 위해 내부 감사 활동은 다음 중 무엇을 수립해야 합니까?

  • A. 감사직원의 자격증 취득을 장려하는 정책
  • B. 감사 위험 영역을 해결하기 위한 품질 보증 및 개선 프로그램
  • C. 내부 감사 활동의 사명과 비전을 포함하는 감사 헌장
  • D. 참여를 전략적 목표에 연결하는 내부 감사 계획
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

외국에서 감사 업무에 대한 접근 방식을 개발할 때 내부 감사자가 고려해야 할 가장 중요한 사항은 무엇입니까?

  • A. 다른 나라에서는 불법일 수 있는 허용되는 관행입니다.
  • B. 미묘한 언어적 뉘앙스가 번역에 미치는 영향.
  • C. 내부 감사 관련 비용과 관련된 환율입니다.
  • D. 다른 나라와 비교했을 때 일반적인 근무 시간의 차이.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

내부 감사인이 상위 조직과 자회사 간의 거래를 식별하지 못했습니다. 실패의 가장 가능성 있는 이유는 무엇입니까?

  • A. 감사관의 현장 작업이 제대로 감독되지 않았습니다.
  • B. 감사인이 감사 목적을 잘못 이해했습니다.
  • C. 감사인은 조직에 대한 이해가 부족했습니다.
  • D. 감사인은 전문적인 회의론이 부족했습니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

다음 중 조직 내 사기 위험에 대한 전반적인 이해도를 직접적으로 향상시킬 수 있는 조치는 무엇입니까?

  • A. 조직 전반의 위험 관리 프로그램에 사기 위험을 포함시키십시오.
  • B. 사기 신고 메커니즘을 공식화합니다.
  • C. 사기꾼들이 사용하는 수법에 대한 교육을 제공합니다.
  • D. 내부 감사 부서에서 정기적인 부정 위험 평가를 실시하도록 요청합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

건설 회사에서는 팀 내 안전 수칙 위반 사항이 없을 경우 감독관이 보너스를 받을 자격이 있습니다. 근로자들이 사고와 위반 사항을 신고할 수 있는 여러 경로가 있으며, 신고된 모든 위반 사항은 조사됩니다. 보너스 지급액 산정은 관리자와 안전 책임자의 승인을 받습니다. 감독관이 보너스를 받기 위해 팀 내 사고를 은폐할 위험을 가장 효과적으로 해결하는 방법은 무엇일까요?

  • A. 보너스 계산을 위한 승인 프로세스
  • B. 다양한 보고 채널
  • C. 안전 규칙의 존재
  • D. 보고된 모든 위반 사항에 대한 조사
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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