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

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

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