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Exam Number : IIA-CIA-Part3-3P
Exam Name : Business Knowledge for Internal Auditing
Vendor Name : IIA
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IIA-CIA-Part3-3P Exam Format | IIA-CIA-Part3-3P Course Contents | IIA-CIA-Part3-3P Course Outline | IIA-CIA-Part3-3P Exam Syllabus | IIA-CIA-Part3-3P Exam Objectives
Exam Specification: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
Exam Name: IIA-CIA-Part3-3P Business Knowledge for Internal Auditing
Exam Code: IIA-CIA-Part3-3P
Exam Duration: 180 minutes
Passing Score: 600 out of 800
Exam Format: Multiple-choice
Exam Delivery: Proctored online or at a testing center
Course Outline:
1. Business Acumen and Global Business Environment
- Understanding the organization's business model
- Economic and industry analysis
- Global business trends and challenges
2. Organizational Structures and Governance
- Types of organizational structures
- Governance frameworks and best practices
- Board of directors and executive management roles
3. Risk Management
- Principles and concepts of risk management
- Enterprise risk management frameworks
- Risk exam methodologies
4. Financial Management and Budgeting
- Financial statements analysis
- Budgeting and forecasting processes
- Key financial ratios and performance indicators
5. Operations Management
- Process mapping and improvement techniques
- Supply chain management
- Quality management principles
6. Project Management and IT Governance
- Project management methodologies and tools
- IT governance frameworks and controls
- Information security and data privacy
7. Regulatory and Legal Considerations
- Compliance frameworks and requirements
- Laws and regulations impacting internal auditing
- Ethical considerations and professional standards
Exam Objectives:
1. Demonstrate understanding of the organization's business model and its impact on internal auditing.
2. Analyze the global business environment and its implications for internal auditors.
3. Evaluate different organizational structures and their influence on internal auditing activities.
4. Assess governance frameworks and best practices to ensure effective oversight.
5. Apply risk management principles and techniques to identify and mitigate risks.
6. Interpret financial statements and analyze financial performance for effective auditing.
7. Understand operations management concepts and their relevance to internal auditing.
8. Apply project management methodologies and assess IT governance controls.
9. Identify and comply with relevant laws, regulations, and ethical considerations.
10. Demonstrate knowledge of professional standards and code of ethics in internal auditing.
Exam Syllabus:
Section 1: Business Acumen and Global Business Environment (10%)
- Organization's business model and value proposition
- Economic and industry analysis techniques
- Global business trends and their impact on internal auditing
Section 2: Organizational Structures and Governance (15%)
- Types of organizational structures and their implications
- Governance frameworks and their role in internal auditing
- Board of directors and executive management oversight
Section 3: Risk Management (20%)
- Risk management principles and concepts
- Enterprise risk management frameworks and methodologies
- Risk exam techniques for internal auditors
Section 4: Financial Management and Budgeting (20%)
- Financial statements analysis and interpretation
- Budgeting and forecasting processes in organizations
- Key financial ratios and performance indicators for internal auditors
Section 5: Operations Management (15%)
- Process mapping and improvement methodologies
- Supply chain management and its impact on internal auditing
- Quality management principles for internal auditors
Section 6: Project Management and IT Governance (10%)
- Project management methodologies and tools
- IT governance frameworks and controls for internal auditors
- Information security and data privacy considerations
Section 7: Regulatory and Legal Considerations (10%)
- Compliance frameworks and requirements
- Laws and regulations relevant to internal auditing
- Ethical considerations and professional standards for internal auditors
Section 8: Professional Standards and Code of Ethics (10%)
- International Standards for the Professional Practice of Internal Auditing (Standards)
- Code of Ethics for internal auditors
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IIA Auditing Study Guide
Certified Internal Auditor certification for internal auditorsThe Certified Internal Auditor® (CIA®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the programme enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment. The CIA exam is available through computer-based testing, allowing you to test year-round at more than 500 locations worldwide. The Certified Internal Auditor® (CIA®) exam tests a candidate's knowledge of current internal auditing practices and understanding of internal audit issues, risks and remedies. The exam is offered in four parts, each part consisting of 100 multiple-choice questions. Parts 1, 2, and 3 are considered the core global syllabus of the CIA exam - offering a strong focus on corporate governance and risk issues and exhibiting alignment with The IIA's Professional Practices Framework. Part IV of the CIA exam is designed for modification for regional and audit specialization testing. Hence, The IIA offers Professional Recognition Credit for Part 4 (PRC-4) for qualified professional certifications. Established in 1941, The Institute of Internal Auditors (IIA) is an international professional association with global headquarters in Altamonte Springs, Fla., USA. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator. Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security. The Institute of Internal Auditors Global Inc is represented in Sri Lanka by IIA Sri Lanka. IIA Sri Lanka will be having their 2nd National Internal Audit Conference on the 11th of November. Many foreign speakers are expected to be a part of this event. For further information contact: ashanejay@gmail.com An Internal Audit Vs. a Consulting RoleInternal auditors are a company’s financial watchdogs. Their task is to objectively examine a company’s financial documents and review the operating procedures independent of management. When internal auditors are placed in a consulting role, they focus on a specific department instead of the overall company. This may result in a conflict of interest between the duties of the independent auditor and those of a consultant. Internal auditors charged to help fight corruptionNo result found, try new keyword!Accra, July 31, GNA- Mr Wilfred Neneh Addico, an expert in forensic investigation, has called on internal auditors in the public service to embrace skills that will enable them to discharge their ... |
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