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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Planning | 20% | - Engagement objectives and scope definition - Risk and control assessment - Data gathering and analysis planning - Work program development |
| Topic 2: Internal Audit Professionalism and Quality | 20% | - Governance, risk, and control frameworks - Quality assurance and improvement programs - Ethics, independence, and objectivity - Global Internal Audit Standards and IPPF |
| Topic 3: Engagement Results and Monitoring | 20% | - Communicating observations and recommendations - Reporting to management and the board - Formulating conclusions and opinions - Follow-up and monitoring of corrective actions |
| Topic 4: Engagement Performance | 25% | - Evidence collection and documentation - Sampling techniques - Analytical procedures and testing - Fraud risk awareness and investigation |
| Topic 5: Internal Audit Operations and Audit Plan | 15% | - Risk assessment and audit universe prioritization - Internal audit strategic planning - Resource management and coordination - Organizational structure and culture impact |
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