IIA IIA-CIA-Part3-3P-CHS Exam : Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements

  • Exam Code: IIA-CIA-Part3-3P-CHS
  • Exam Name: Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements
  • Updated: Aug 07, 2026
  • Q & A: 0 Questions and Answers

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

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