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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
IIA IIA-CIA-Part2 Korean Exam Overview:
| Certification Vendor: | IIA |
|---|---|
| Exam Name: | Certified Internal Auditor (CIA) Part 2 – Practice of Internal Auditing |
| Exam Number: | IIA-CIA-Part2 |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Passing Score: | 600 (scaled score, range 250-750) |
| Exam Format: | Multiple-choice |
| Exam Duration: | 120 minutes |
| Exam Price: | USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student) |
| Real Exam Qty: | 100 |
| Certificate Validity Period: | CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window |
| Available Languages: | Portuguese, Russian, Turkish, English, Korean, German, Chinese (Simplified), French, Spanish, Japanese |
| Sample Questions: | IIA IIA-CIA-Part2 Korean Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE testing centers worldwide; also available via online proctored delivery |
| Pre Condition: | Candidates must hold an active CIA program enrollment. A bachelor's degree (or equivalent) and relevant internal audit experience are required for full CIA certification. Part 1 must typically be completed before or concurrently with Part 2. |
| Official Syllabus URL: | https://www.theiia.org/globalassets/site/certifications/certified-internal-auditor/cia-part-2-syllabus.pdf |
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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Risk-based audit planning and alignment with organizational strategy - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers |
| Topic 2: Planning the Engagement | 20% | - Coordination with stakeholders during engagement planning - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Detailed engagement work program development |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring and follow-up on the resolution of engagement findings - Disseminating final results to appropriate stakeholders - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Reporting on the adequacy of management's corrective actions - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking |
| Topic 4: Performing the Engagement | 40% | - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing the adequacy and effectiveness of risk management and controls - Information gathering: interviews, observation, document review, and data analysis - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Applying analytical approaches and process mapping techniques - Root cause analysis and evaluation of evidence - Assessing IT governance, security, and control frameworks |
IIA Internal Audit Engagement (IIA-CIA-Part2 Korean Version) Sample Questions:
다음 중 규정 준수 보증 업무의 예는 무엇입니까?
- A. 해당 법률 및 규정에 대해 고위 경영진에게 사내 교육 입증
- B. 재무 보고의 신뢰성에 대한 통제의 운영 효율성에 대한 테스트 제공
- C. 조직에서 제공하는 고객 서비스에 대한 고객 만족도 평가 제공
- D. 소비자 개인 정보 및 기밀과 관련된 통제의 설계 적절성에 대한 평가를 증명합니다.
Correct Answer: D 🗳️
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MA 지침에 따라, 잔디 깎기 전략이 최고 감사 책임자(CAE)에게 내부 감사 활동의 권장 사항이 실행되고 있음을 가장 확실하게 보증하는 시기는 언제입니까?
- A. CAE는 업무 감독자와 협력하여 시정 조치를 위해 경영진에게 발행된 권장 사항을 모니터링합니다.
- B. CAE는 수정 조치가 참여 권장 사항을 해결했는지 여부를 결정하기 위해 영향을 받는 부서 관리자와 통신합니다.
- C. CAF는 고위 경영진으로부터 권장 사항을 해결하기 위해 취하려는 시정 조치에 대해 공식 응답을 얻습니다.
- D. CAE는 관리를 위해 보고된 참여 권장 사항의 얼룩을 모니터링하는 추적 시스템을 개발합니다.
Correct Answer: D 🗳️
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다음 중 통제 자체 평가(CSA)의 직접적인 이점이 아닌 것은?
- A. CSA는 제어 환경을 개선할 수 있습니다.
- B. CSA는 통제 의식을 증가시킵니다.
- C. CSA를 통해 프로세스 소유자는 제어 결함을 식별, 평가 및 권장할 수 있습니다.
- D. CSA는 경영진이 감사 계획에 입력할 수 있도록 합니다.
Correct Answer: D 🗳️
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내부 감사인과 업무 의뢰인은 주요 시스템에 대한 액세스 제어의 적절성에 대한 경영진과 감사인의 의견 차이로 인해 교착 상태에 빠졌습니다. 다음 중 이 분쟁을 해결하는 데 가장 도움이 되는 전략은 무엇입니까?
- A. 최고 감사 책임자에게 중재를 요청하십시오.
- B. 최종 보고서에서 클라이언트의 다른 의견을 공개합니다.
- C. 경영진과 공동 브레인스토밍 세션을 실시합니다.
- D. 결정을 위해 문제를 고위 경영진에게 에스컬레이션합니다.
Correct Answer: D 🗳️
Explanation: Only visible for Actualtests4sure members. You can sign-up / login (it's free).
건설 회사의 내부 감사자가 회사 정책에 따라 요구되는 완료된 검사 결과가 컴퓨터 시스템에서 누락된 것을 발견했습니다. 다음 중 감사 보고서에 포함된다면, 감사자가 이 관찰 결과에 대한 근본 원인 분석을 수행했음을 입증하는 것은 무엇입니까?
- A. 장기간의 검사 결과는 컴퓨터 시스템에서 생략될 가능성이 더 높습니다.
- B. 직원들은 검사 결과가 컴퓨터 시스템에 완료되었는지 확인하지 않았습니다.
- C. 컴퓨터 시스템의 결함으로 인해 직원들이 검사 결과를 저장할 수 없었습니다.
- D. 일부 검사 결과가 컴퓨터 시스템에서 누락되었습니다.
Correct Answer: C 🗳️
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