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

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

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