Certified Internal Auditor (CIA) Part 03 - Lecture No.01 by Aayush Bajaj

In this lecture, we dive deep into the core concepts of Certified Internal Auditor (CIA) Part 3, covering essential topics that will help you excel in your journey towards becoming a certified internal auditor. It brings clarity, detailed explanations, and insightful strategies to help you understand the intricacies of the subject.

(00:13) Introduction & Learner Background
(02:28) 2025 CIA Curriculum Shift
(04:09) Part III: Now Only 6 Modules
(05:00) Global Internal Audit Standards & CAE Role
(06:11) Key Auditor Communications
(06:54) Audit Announcement Memo Explained
(12:00) Ongoing Monitoring & Adjustments
(17:24) Escalating Unresolved Issues
(20:18) GRC Evaluation Using COSO
(34:48) Audit Risk Components & Residual Risk
(40:50) Updating Audit Methodologies
(45:09) Policies for Large vs. Small Audit Teams
(50:54) Independence vs. Objectivity
(57:05) Resource & Risk-Focused Planning
(1:01:11) Annual vs. Engagement Budgets
(1:03:12) Hiring Competent Auditors with HR
(1:22:11) Tech Tools for Audit Efficiency
(1:28:40) Fraud Detection & Forensic Escalation

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