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To be eligible to take the IIA-CIA-Part3-3P-CHS exam, candidates must meet certain requirements, including a minimum of two years of internal auditing experience or equivalent education or experience in a related field. In addition, candidates must have passed the IIA-CIA-Part1 and IIA-CIA-Part2 exams, or have obtained a waiver for these exams based on their education or experience.

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IIA-CIA-Part3-3P-CHS exam is an essential step in the certification process for internal auditors. IIA-CIA-Part3-3P-CHS exam is designed to assess the candidate's knowledge of internal audit principles, practices, and procedures, and it is a critical component of the CIA certification. By passing IIA-CIA-Part3-3P-CHS exam, candidates will have demonstrated their expertise in internal audit knowledge elements, and they will be well on their way to becoming a certified internal auditor.

IIA-CIA-Part3-3P-CHS exam consists of 125 multiple-choice questions and is administered in a computer-based format. Candidates have four hours to complete the exam. IIA-CIA-Part3-3P-CHS exam is available in several languages, including English, Spanish, and Chinese. The passing score for the exam is 600 out of a possible 800 points.

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

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

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