IIA IIA-CIA-Part3-3P : Business Knowledge for Internal Auditing Exam Dumps

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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 approves revised global internal audit standards

The International Internal Audit Standards Board voted to approve a set of new Global Internal Audit Standards that are expected to be released in January.

The final standards from the Institute of Internal Auditors are scheduled to be released in English on Jan. 9, 2024, with translations into other languages to follow in the months ahead. An enhanced e-publication will provide enriched user options and a print edition is in development as well. The standards are scheduled to take effect in January 2025, 12 months after their release.

The approval of the final standards follows on the heels of a six-month review of the results of a public comment process and a subsequent revision of the exposed draft standards. The IIASB said Wednesday it analyzed and considered nearly 19,000 specific comments from 1,600 completed surveys, plus feedback received through letters from and meetings with stakeholders. The IIA and IIASB plan to release a disposition report next month, summarizing the themes of feedback and the IIASB's decisions as reflected in the final version.

On top of the final standards and disposition report, the IIA will provide practitioners with a document mapping the 2017 International Standards for the Professional Practice of Internal Auditing and the 2024 Global Internal Audit Standards.

The IIA also plans to host a webinar on Jan. 24, 2024 to help internal audit practitioners and stakeholders become familiar with the new standards and their impact on the internal audit profession. Attendees will hear from IIASB representatives about the structure and content of the final standards and learn about the primary changes. The same webinar will be broadcast three times, with a live Q&A session at the end of each, to accommodate attendees in various time zones globally.

Richard Chambers, former president and CEO of the Institute of Internal Auditors and currently a senior internal audit advisor at AuditBoard, discussed the new Global Internal Audit Standards recently with Accounting Today. "That's going to influence the key priorities for internal audit next year," he said. "Around the first of January, you're going to have a year to get compliant, so whatever the new requirements are in those standards, that's going to be on the internal auditor's shoulders, along with all of these other compliance requirements coming out of regulatory and legislative this year. I think 2024 is setting up to be the year of compliance risk."

The release of the new standards represents a milestone in the IPPF Evolution, a project that kicked off in 2020 with the goal of increasing the relevance and responsiveness of the IIA's International Professional Practices Framework to current challenges in the profession. The IPPF Evolution continues next year with the development of topical requirements, which have to be applied when weighing specific audit topics or engagements designated within an organization's audit plan. Updated IIA products and services — including the Quality Assessment Manual and external quality exams, instructor-led and on-demand training sessions, and certifications — are scheduled to be released from 2024 through 2026. Visit https://www.theiia.org/en/standards/ippf-evolution/ for more information.

Editor-in-chief, AccountingToday.com

IIA signs MoU with Moore Qatar to promote knowledge, awareness of internal audits

The MoU seeks to establish a collaborative partnership to promote knowledge and awareness of internal audits in Qatar through joint initiatives that target the internal auditors in the country and focus on developing Qatari talent in this field

The Institute of Internal Auditors Qatar Chapter has entered a memorandum of understanding (MoU) with Moore Qatar, which is a global accounting and advisory firm.Moore Qatar started operating in December 2012 to serve the local market's needs by providing professional advisory and assurance services.The purpose of the MoU is to establish a collaborative partnership to promote knowledge and awareness of internal audits in Qatar through joint initiatives that target the internal auditors in the country and focus on developing Qatari talent in this field."The IIA Qatar chapter focuses on knowledge sharing with regular training, webinars/seminars, and conferences. During 2023, 11 events, including three one-day conferences, were conducted, sourcing well-known audit professionals from around the globe."This partnership's scope includes collaborating to publish papers, coaching for certifications, internship opportunities for Qatari students, quality reviews for internal audit departments, etc.," Adel al-Hashimi, president of the IIA, said."As we join hands with IIA Qatar, we look forward to fostering collaboration, sharing knowledge, and contributing to the growth of the internal audit community in Qatar. We aim to elevate standards, promote best practices, and empower professionals on their journey to success," stated Sami Zaitoon, managing partner.Moore Qatar partners Sami Zaitoon, Hassib Kay, Gaurav Kakkar, and Salah Zaitoon along with the IIA Qatar Chapter's leadership including Adel al-Hashimi, Sundaresan Rajeswar, board member and chief adviser, and Rashid al-Rashdi, board member, attended the ceremony.This strategic partnership marks a significant step in the mutual commitment to excellence in internal auditing and professional development. The event concluded successfully, marking one of many milestones moving effectively toward the strategic intent.

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