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The IIA IIA-CIA-Part3-3P-CHS exam is divided into six sections, each of which covers a specific topic related to internal audit. The first section covers the essentials of internal audit, including the role and responsibilities of internal auditors, the internal audit process, and the International Standards for the Professional Practice of Internal Auditing (Standards). The remaining sections cover topics such as risk management, fraud, control, and information technology, all of which are essential for any internal auditor to understand.
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Business Acumen | 35% | - Business Processes and Strategy - Global Business Environment - Quality Management and Continuous Improvement - Organizational Structure and Behavior |
| Topic 2: Information Security | 25% | - Data Protection and Privacy - Security Principles and Frameworks - Network and Infrastructure Security - Access Control and Authentication |
| Topic 3: Financial Management | 20% | - Capital Budgeting and Risk Analysis - Financial Management and Corporate Finance - Managerial Accounting and Cost Concepts - Financial Accounting and Reporting |
| Topic 4: Information Technology | 20% | - Application and System Development - IT Operations and Business Continuity - Emerging Technologies - IT Governance and Strategy |
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