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