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

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

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