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IIA IIA-CIA-Part3-3P-CHS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Quality of the Internal Audit Function15%- Performance Measurement
  • 1. Qualitative and Quantitative Measures
  • 2. Key Performance Indicators
  • 3. Scorecards and Metrics
- Conformance with Standards
  • 1. Disclosure of Nonconformance
  • 2. Communication to Senior Management and the Board
- Quality Assurance and Improvement Program
  • 1. Ongoing Monitoring and Self-Assessments
  • 2. Quality Assurance Components
  • 3. Internal and External Assessments
Topic 2: Internal Audit Operations25%- Resource Management
  • 1. Budgeting and Financial Resource Management
  • 2. Performance Management
  • 3. Training, Development, and Retention
  • 4. Technology and IT Resources
  • 5. Human Resource Planning and Recruitment
- Managing Internal Audit Operations
  • 1. Balancing Assurance and Advisory Engagements
  • 2. Internal Audit Methodology Management
  • 3. Planning, Organizing, Directing, and Monitoring Audit Activities
  • 4. Managing External Service Providers
- Internal Audit Strategy and Stakeholder Relations
  • 1. Alignment with Organizational Strategy
  • 2. Mission and Vision of Internal Audit
  • 3. Communication with Senior Management and the Board
Topic 3: Engagement Results and Monitoring45%- Residual Risk Assessment
  • 1. Control Effectiveness Evaluation
  • 2. Risk Aggregation and Prioritization
  • 3. Overall Engagement Ratings
- Recommendations and Action Plans
  • 1. Developing Recommendations
  • 2. Root Cause Considerations
  • 3. Management Action Plans
- Closing Communication and Reporting
  • 1. Correction of Errors and Omissions
  • 2. Reporting to Stakeholders
  • 3. Exit Conferences
- Risk Acceptance Monitoring
  • 1. Communicating Unacceptable Risk Acceptance
  • 2. Escalation to Senior Management and the Board
- Communication of Engagement Results
  • 1. Audit Reports and Final Communications
  • 2. Scope Limitations
  • 3. Characteristics of Effective Communication
Topic 4: Internal Audit Plan15%- Coordination with Assurance Providers
  • 1. Reliance on Assurance Work
  • 2. Coordination of Assurance Coverage
  • 3. Internal and External Assurance Providers
- Identification of Potential Engagements
  • 1. Regulatory and Legal Requirements
  • 2. Board and Management Requests
  • 3. Emerging Risks and Technologies
  • 4. Audit Universe Development
- Risk-Based Audit Planning
  • 1. Risk Prioritization
  • 2. Risk Assessment Methodologies
  • 3. Dynamic Audit Plan Updates

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