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Exam Code: IIA-CIA-Part3-3P-CHS
Exam Name: Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements
Certification Provider: IIA
Corresponding Certification: IIA Certification

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IIA-CIA-Part3-3P-CHS

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IIA IIA-CIA-Part3-3P-CHS Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:Certified Internal Auditor (CIA) Part 3 - Internal Audit Knowledge Elements
Exam Number:IIA-CIA-Part3-3P-CHS
Exam Format:Multiple Choice
Certificate Validity Period:Certification remains valid with annual Continuing Professional Education (CPE) compliance
Exam Duration:120 minutes
Real Exam Qty:100
Passing Score:600/750
Available Languages:Simplified Chinese
Related Certifications:Certified Internal Auditor (CIA)
Exam Way:Computer-based exam delivered through Pearson VUE test centers and online proctored testing where available.
Pre Condition:Candidate must be enrolled in the CIA program and meet The IIA eligibility requirements. Passing Part 1 and Part 2 is not required before taking Part 3.
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/

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

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

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