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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Supervision and Communication | 10% | - Communicate progress and preliminary results - Prepare final audit report - Supervise engagement activities - Monitor management responses and corrective actions |
| Topic 2: Information Gathering, Analysis and Evaluation | 40% | - Identify and collect audit evidence - Assess relevance, sufficiency, and reliability of evidence - Apply analytical techniques and data analysis - Document findings and conclusions - Evaluate controls and identify gaps |
| Topic 3: Engagement Planning | 50% | - Determine engagement procedures and work program - Allocate resources and schedule - Determine engagement objectives and scope - Conduct preliminary risk assessment - Identify relevant laws, regulations, and standards |
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