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IIA-BEAC-MS-P3 is an examination that focuses on the management systems part 3 of the Certification in Business Environmental and Social Responsibility program. The program aims to provide knowledge and skills to auditors in the field of sustainability, corporate social responsibility, and environmental management. Thus, completing the program enhances the ability to address and navigate ethical, environmental, and social challenges in business.
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| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Operations | 25% | - Managing financial, human, and IT resources in internal audit - Chief audit executive's communication with senior management and the board - Planning, organising, directing, and monitoring internal audit operations - Aligning internal audit strategy with stakeholder expectations |
| Internal Audit Plan | 15% | - Developing a risk-based audit plan - Coordinating with other assurance providers - Identifying sources of potential engagements |
| Engagement Results and Monitoring | 45% | - Attributes of effective engagement results communication - Communicating engagement results effectively - Recommendations and action plans - Assessing residual risk and follow-up processes - Engagement closing communication and reporting |
| Quality of the Internal Audit Function | 15% | - Key performance indicators for internal audit - Disclosure of nonconformance with IIA standards - Elements of quality assurance and improvement programme |
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