Purchase IIA : IIA-CIA-Part2 Korean Exam Materials and then pass exam easily

Updated: Oct 17, 2026

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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
Exam Duration:120 minutes
Exam Format:Multiple-choice
Passing Score:600 (scaled score, range 250-750)
Exam Price:USD 280 (IIA Member) / USD 415 (Non-Member) / USD 215 (Student)
Real Exam Qty:100
Related Certifications:Certified Internal Auditor (CIA)
Available Languages:French, Spanish, Japanese, Portuguese, Turkish, Russian, English, Chinese (Simplified), Korean, German
Certificate Validity Period:CIA certification requires ongoing CPE; no fixed expiry for exam results within 3-year program window
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

Who is the target audience of the IIA CIA Part 2 Exam?

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This website is dedicated to helping anyone who wants to prepare for their next certification exam. We provide high-quality IIA CIA Part 2 exam dumps that will help you prepare for the real exam. All of our tests are easy to use and download. The questions are similar to what you will find on the real exam and give you a sense of what to expect! Our team strives to provide the most practical and up-to-date materials for your success.

For more info visit:

IIA CIA Part 2 Exam Reference

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Planning the Engagement20%- Engagement objectives, scope, and resource allocation
- Understanding business processes, IT systems, and relevant regulations
- Risk and control identification and assessment for the engagement
- Coordination with stakeholders during engagement planning
- Engagement planning procedures including data analytics and sampling
- Detailed engagement work program development
Topic 2: Communicating Engagement Results and Monitoring Progress20%- Disseminating final results to appropriate stakeholders
- Communication of engagement results: objectives, scope, conclusions, recommendations, action plans
- Developing recommendations vs. requesting management action plans vs. collaborative approaches
- Management response and action plan tracking
- Monitoring and follow-up on the resolution of engagement findings
- Reporting on the adequacy of management's corrective actions
- Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely
Topic 3: Managing the Internal Audit Activity20%- Managing financial, human, and IT resources within the internal audit function
- Knowledge management and information sharing across the internal audit activity
- Coordination with external auditors and other internal assurance providers
- Strategic role of internal audit within governance, risk management, and control
- Internal audit operations: planning, organizing, directing, and monitoring
- Risk-based audit planning and alignment with organizational strategy
Topic 4: Performing the Engagement40%- Root cause analysis and evaluation of evidence
- 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
- Development of engagement findings: criteria, condition, cause, and effect
- Assessing IT governance, security, and control frameworks
- Applying analytical approaches and process mapping techniques
- Assessing the adequacy and effectiveness of risk management and controls
- Use of technology tools to support engagement execution (e.g., CAATs, data analytics)
- Drawing conclusions and formulating recommendations

IIA Internal Audit Engagement (IIA-CIA-Part2 Korean Version) Sample Questions:

Question #1

조달 부서의 예비 조사 중에 내부 감사자가 조직의 주문 및 수신 프로세스에서 주요 통제 약점을 발견했습니다. IIA 지침에 따르면 내부 감사자가 취해야 할 가장 적절한 조치는 다음 중 무엇입니까?

  • A. 종료 회의에서 논의할 때 통제의 취약점을 주의하세요.
  • B. 해결을 위해 프로세스 소유자에게 제어 취약점을 알립니다.
  • C. 징계 조치를 위해 통제 취약점을 조사합니다.
  • D. 상위 경영진에게 통제 취약점에 대한 최종 보고서를 발행합니다.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

다음 중 국제 기업의 자회사에 대한 추세 분석을 사용한 외부 벤치마킹에 대한 설명으로 가장 옳지 않은 것은?

  • A. 최근 두 기간 동안 자회사의 매출과 다른 자회사의 매출을 비교합니다.
  • B. 같은 기간 자회사의 유동비율과 다른 회사의 유동비율 비교
  • C. 최근 두 기간 동안의 예산 수치와 자회사 매출 비교
  • D. 최근 2개 기간 동안 자회사의 보통 규모 재무제표를 업계 평균과 비교
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

다음 중 상황이 위급할 때 예비 초안 보고서가 중요한 이유를 가장 잘 설명하는 것은 무엇입니까?

  • A. 이를 통해 경영진은 상황에 대해 선제적으로 대처할 수 있습니다.
  • B. 이는 IIA의 글로벌 내부 감사 표준에서 요구하는 사항입니다.
  • C. 이는 감사 절차를 공식화하는 도구입니다.
  • D. 경영진과 합의한 조치에 대한 논의를 회피합니다.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #4

HA 지침에 따르면 최고 감사 책임자는 다음 중 무엇을 직접 담당합니까?

  • A. 내부감사담당자에 대한 주기적 검토 및 승인
  • B. 경영지원 없이도 품질보증 프로그램 유지
  • C. 모든 직원 감사인이 전문성 개발 요구 사항을 충족할 수 있는 기회 제공
  • D. 업무별 목표 범위 및 계획 수립
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #5

채무 회수 프로세스에 대한 컨설팅 업무 중에 내부 감사자가 주로 수행하는 작업은 무엇입니까?

  • A. 정확성과 완전성을 위해 저널 항목을 검토합니다.
  • B. 정책 및 절차를 규제 수집 지침과 비교합니다.
  • C. 매출채권 기록을 간소화하기 위해 경영진에게 조언합니다.
  • D. 적절한 업무 분리가 있는지 확인하기 위해 채무 징수 프로세스를 검토합니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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