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IIA IIA-CIA-Part3-3P Korean Exam Syllabus Topics:
| Topic | Details |
|---|
| Topic 1 | - Explain general concepts of managerial accounting
- Explain organizational behavior (individuals in organizations, groups, and how organizations behave, etc.)
|
| Topic 2 | - Recognize the various forms and elements of contracts
- Describe the strategic planning process and key activities
|
| Topic 3 | - Examine the risk and control implications of common business processes
- Appraise the risk and control implications of different organizational configuration structures
|
| Topic 4 | - Organizational Structure and Business Processes
- Infrastructure and IT Control Frameworks
|
| Topic 5 | - Explain disaster recovery planning site concepts
- Recognize the purpose and applications of IT control frameworks
|
| Topic 6 | - Describe capital budgeting, capital structure, basic taxation, and transfer pricing
- Recognize the application of data analytics methods in internal auditing
|
| Topic 7 | - ?Recognize advanced and emerging financial accounting concepts
- Describe revenue cycle, current asset management activities and accounting, and supply chain management
|
| Topic 8 | - Differentiate costing systems (absorption, variable, fixed, activity-based, standard, etc.)
- Examine common performance measures
|
| Topic 9 | - Differentiate the various forms of user authentication and authorization controls
- Identify concepts and underlying principles of financial accounting
|
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-3.aspx
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