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

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

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