100% IIA IIA-CIA-Part3-3P-CHS Guaranteed Success With Testing Engine

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

Exam Name: Certified Internal Auditor - Part 3 - Internal Audit Knowledge Elements

Updated: Sep 06, 2026

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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
Real Exam Qty:	100
Exam Duration:	120 minutes
Available Languages:	Simplified Chinese
Exam Format:	Multiple Choice
Related Certifications:	Certified Internal Auditor (CIA)
Passing Score:	600/750
Certificate Validity Period:	Certification remains valid with annual Continuing Professional Education (CPE) compliance
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:

Section	Weight	Objectives
Topic 1: Internal Audit Operations	25%	- Resource Management 1. Performance Management 2. Training, Development, and Retention 3. Human Resource Planning and Recruitment 4. Technology and IT Resources 5. Budgeting and Financial Resource Management - Managing Internal Audit Operations 1. Internal Audit Methodology Management 2. Balancing Assurance and Advisory Engagements 3. Planning, Organizing, Directing, and Monitoring Audit Activities 4. Managing External Service Providers - Internal Audit Strategy and Stakeholder Relations 1. Alignment with Organizational Strategy 2. Communication with Senior Management and the Board 3. Mission and Vision of Internal Audit
Topic 2: Engagement Results and Monitoring	45%	- Closing Communication and Reporting 1. Correction of Errors and Omissions 2. Reporting to Stakeholders 3. Exit Conferences - Risk Acceptance Monitoring 1. Escalation to Senior Management and the Board 2. Communicating Unacceptable Risk Acceptance - Recommendations and Action Plans 1. Root Cause Considerations 2. Management Action Plans 3. Developing Recommendations - Communication of Engagement Results 1. Scope Limitations 2. Characteristics of Effective Communication 3. Audit Reports and Final Communications - Residual Risk Assessment 1. Control Effectiveness Evaluation 2. Risk Aggregation and Prioritization 3. Overall Engagement Ratings
Topic 3: Internal Audit Plan	15%	- Identification of Potential Engagements 1. Audit Universe Development 2. Regulatory and Legal Requirements 3. Board and Management Requests 4. Emerging Risks and Technologies - 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
Topic 4: Quality of the Internal Audit Function	15%	- Performance Measurement 1. Key Performance Indicators 2. Scorecards and Metrics 3. Qualitative and Quantitative Measures - 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

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