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In the last article of this series, we discussed the CIA Part 3 exam tips that will help you in your exam preparation. Now, you know what to do before the exam and what not to do before the exam. In this article, we are going to share some more tips that will help you in your CIA Part 3 exam preparation. IIA CIA Part 3 exam dumps are the great way to demonstrate your skills and expertise.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx
IIA IIA-CIA-Part3 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Business Acumen and Global Business Environment | - Business strategies and objectives alignment - Global business environment and market influences - Organizational structure and business processes |
| Topic 2: Risk Management and Regulatory Environment | - Internal controls and governance concepts - Enterprise risk management (ERM) principles - Compliance and regulatory frameworks |
| Topic 3: Financial Management | - Financial statements and reporting basics - Managerial accounting concepts - Budgeting and cost control |
| Topic 4: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - Information systems and data governance - System development lifecycle concepts |
| Topic 5: Information Security and Business Continuity | - Data protection and privacy considerations - Information security management principles - Business continuity and disaster recovery |
IIA Internal Audit Function (IIA-CIA-Part3 Korean Version) Sample Questions:
다음 중 시스템 소프트웨어 제어는 무엇입니까?
- A. 모든 사용자 요구 사항이 문서화되었는지 확인
- B. 민감한 소프트웨어가 포함된 하우징 서버는 환경적 위험 요소로부터 멀리 떨어져 있습니다.
- C. 특정 개인에 대한 서버룸 접근 제한
- D. 정기적인 침입 테스트 수행
Correct Answer: D 🗳️
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다음 목록 중 제조 비용의 분류를 가장 잘 설명한 것은?
- A. 직접재료, 간접재료, 원료.
- B. 원자재, 공장종업원 급여, 생산판매비.
- C. 간접비, 직접노무, 직접자재.
- D. 직접 자재, 직접 노무, 공장 건물에 대한 감가상각.
Correct Answer: C 🗳️
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대형 병원에 의약품을 공급하는 회사는 24시간 이내에 부족분을 보충하기 위해 하청업체에 크게 의존합니다. 내부 감사인은 이 의무에 대해 하청업체가 책임이 있다는 증거를 어디에서 찾아야 합니까?
- A. 서명된 서비스 수준 계약.
- B. 회사의 윤리 강령입니다.
- C. 제3자 관리 위험 등록부.
- D. 협력업체 연간 만족도 조사.
Correct Answer: A 🗳️
미지급금 부서에 대한 감사를 수행하는 동안 내부 감사인은 검토 기간 동안 이루어진 지불의 3%가 제출된 송장과 일치하지 않는다는 것을 발견했습니다. 부서에 대한 다음 KPI(핵심 성과 지표) 중 감사인이 테스트 결과의 중요성을 결정하는 데 가장 도움이 되는 것은 무엇입니까?
- A. 성능 편차에 대한 프로세스 소유자의 허용 오차를 정의하는 KPI입니다.
- B. 승인된 담당자에게 지출 데이터 오류를 보고하는 것과 관련하여 적시성을 정의하는 KPI입니다.
- C. 지출 프로세스의 운영 비율 목표를 정의하는 KPI입니다.
- D. 측정되는 성과 수준 및 지출 통계의 중요성을 정의하는 KPI입니다.
Correct Answer: A 🗳️
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다음 물리적 접근 통제 중 예방적 통제와 탐지적 통제 역할을 모두 하는 것은 무엇입니까?
- A. 방화벽.
- B. 감시 카메라.
- C. 로그인 ID 및 비밀번호입니다.
- D. 잠긴 문.
Correct Answer: B 🗳️
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