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

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IIA-CIA-Part3-3P-CHS Braindumps VCE
  • Exam Code: IIA-CIA-Part3-3P-CHS
  • Exam Name: Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements

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

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