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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:
| Section | Objectives |
|---|---|
| Topic 1: Engagement Execution | - Audit evidence collection and evaluation - Control testing and documentation - Sampling methods and data analysis |
| Topic 2: Managing the Internal Audit Function | - Quality assurance and improvement program (QAIP) - Audit plan development and resource management - Internal audit role in governance, risk, and control |
| Topic 3: Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
| Topic 4: Engagement Planning | - Audit program design - Engagement objectives and scope definition - Risk assessment for audit engagements |
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