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IIA-CIA-Part2 exam is designed by the Institute of Internal Auditors (IIA) and is an important certification for individuals who wish to pursue a career in the field of internal auditing. IIA-CIA-Part2-KR exam is known as the Practice of Internal Auditing and is one of the three exams required to become a Certified Internal Auditor (CIA).

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IIA-CIA-Part2 exam is designed to evaluate the candidate's expertise in the practice of internal auditing. IIA-CIA-Part2-KR exam consists of 100 multiple-choice questions that cover various topics, including internal control and risk management, internal audit engagement, conducting internal audit engagements, internal audit reporting, and governance. IIA-CIA-Part2-KR exam is computer-based and can be taken at authorized testing centers worldwide. Passing IIA-CIA-Part2-KR exam requires a score of 600 out of 800. Internal Audit Engagement (IIA-CIA-Part2 Korean Version) certification is valid for three years, and professionals must earn continuing education credits to maintain their certification.

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

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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:

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

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