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IIA IIA-CIA-Part3-3P-CHS

IIA-CIA-Part3-3P-CHS

Exam Code: IIA-CIA-Part3-3P-CHS

Exam Name: Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements

Updated: Jul 19, 2026

Q&A Number: 0 Q&As

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

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

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