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IIA IIA Certification 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: Aug 20, 2026

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IIA IIA Certification IIA-CIA-Part3-3P-CHS Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements Exams

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

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

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