CIA Part 3 - Internal Audit Function - Syllabus

Sep 26, 2026

Certified Internal Auditor (CIA) Examination Expanded Test Specifications, Part 3: Internal Audit Function, defines performance and knowledge expectations for the internal audit lifecycle. It covers internal audit operations, including methodologies for planning, organizing, directing, and monitoring; managing financial, human, and IT resources; aligning internal audit strategy to stakeholder expectations; and communicating and reporting responsibilities of the chief audit executive. It also specifies internal audit plan development and sources of engagements, plus quality assurance and improvement program requirements.

LanguageEnglish

CategoryExam

FormatPDF

Pages5

Reading Time13 min

AccessFree to download

Section A. Internal Audit Operations (25%)

Methodologies for planning, organizing, directing, and monitoring internal audit operations

Managing financial, human, and IT resources

Aligning internal audit strategy to stakeholder expectations

Responsibilities of the chief audit executive for relationships and communication

Section B. Internal Audit Plan (15%)

Sources of potential engagements

Developing a risk-based audit plan

Coordinating with other assurance providers

Section C. Quality of the Internal Audit Function (15%)

Elements of the quality assurance and improvement program

Disclosure of nonconformance

Certified Internal Auditor® (CIA®) Examination Expanded Test Specifications Part 3- Internal Audit Function | Section A. Internal Audit Operations (25%) | | --- | | 1. Describe methodologies for the planning, organizing, directing, and monitoring of internal audit operations
May include but is not limited to:
a. Describe methods for managing external providers of internal audit services
b. Describe methods for monitoring internal audit operations
c. Describe methods for balancing assurance and advisory engagements
d. Identify the conditions that warrant the review and possible revision of internal audit methodologies | | 2. Describe key activities for managing financial, human, and IT resources within the internal audit function
May include but is not limited to:
a. Outline the key steps and considerations of the budgeting process
b. Recognize the steps and considerations involved in recruiting resources
c. Identify the roles and responsibilities of various internal audit team members
d. Describe strategies to train, develop, and retain internal auditors
e. Describe the internal audit function’s performance management techniques
f. Explain key considerations for technological resources to perform engagements
g. Recognize behavioral and management techniques that would enhance the internal audit function, including job design, rewards, work schedules, mentoring, coaching, and constructive feedback | | 3. Describe the key elements required to align internal audit strategy to stakeholder expectations
May include but is not limited to:
a. Describe how internal audit strategy supports the organization’s
business strategy and risk management practices
b. Explain the purpose of the internal audit function’s mission and vision statements
c. Describe how internal audit resource planning is aligned with the internal audit strategy
d. Identify the conditions that warrant the review and revision of internal audit strategy | © 2024 The Institute of Internal Auditors, Inc. All rights reserved. The IIA and its logo are trademarks or registered trademarks of The Institute of Internal Auditors, Inc V2.09.2024 FINAL Certified Internal Auditor® (CIA®) Examination Expanded Test Specifications Part 3- Internal Audit Function | 4. Recognize the chief audit executive's responsibilities for building relationships and communicating with senior management and the board about various matters
May include but is not limited to:
a. Explain the importance of formal and informal communication with stakeholders
b. Describe the protocol for communicating the audit plan and any subsequent changes and how it links to the organization’s overall strategy
c. Describe the protocol for communicating independence concerns and significant risk exposures
d. Describe the chief audit executive's responsibility to report timely the overall effectiveness of the organization's risk management and control processes and to identify themes based on multiple engagements
e. Describe the chief audit executive's responsibility for communicating quality assessment results, performance metrics, and any necessary remediation plans | | --- | | Section B. Internal Audit Plan (15%) | | 1. Identify sources of potential engagements
May include but is not limited to:
a. Describe the process for defining the audit universe
b. Identify key components of the audit universe
c. Recognize applicability of Topical Requirements
d. Describe the process for considering board and management requests
e. Describe the process for identifying applicable laws and regulatory mandates
f. Describe the process for identifying relevant market and industry trends, organizational changes, emerging issues, and emerging technologies such as the internet of things, artificial intelligence, blockchain, digital currency and assets, and robotic process automation
g. Explain the reasons for audit cycle requi

FAQs

What topics are included in Section A on internal audit operations?

Section A focuses on internal audit operations methodologies, resource management (financial, human, IT), alignment of strategy to stakeholder expectations, and the chief audit executive’s responsibilities for communication and reporting.

How does the document describe internal audit plan development?

It explains sources of potential engagements and the processes for developing a risk-based audit plan, including risk assessment methodology, risk prioritization, and maintaining alignment with strategy and stakeholder expectations.

What are the key requirements for the quality of the internal audit function?

The document specifies elements of the quality assurance and improvement program, including quality components, applicability of topical requirements, ongoing monitoring and periodic self-assessments, and disclosure related to nonconformance.

Sep 26, 2026

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