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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Specialized Audit Topics | 10% | - Quality assurance in internal audit - IT auditing fundamentals - Fraud risk awareness and detection |
| Topic 2: Conducting Internal Audit Engagements | 20% | - Audit planning and objective setting - Working papers and documentation - Risk-based audit approach - Audit supervision and review - Fieldwork and evidence gathering |
| Topic 3: Reporting & Follow-Up | 15% | - Audit report structure and content - Follow-up and corrective action monitoring - Communicating findings and recommendations - Management response process |
| Topic 4: Internal Auditing, Risk and Governance | 15% | - Internal control concepts - Corporate governance frameworks - Definition and scope of internal auditing - Risk management principles and COSO/ERM models - Professional ethics and standards |
| Topic 5: Audit Sampling & Statistical Analysis | 12% | - Sample size and selection methods - Statistical and non-statistical sampling - Basic statistical concepts - Evaluation of sampling results |
| Topic 6: Financial & Operational Auditing | 18% | - Compliance auditing and regulatory requirements - Revenue, expenditure, and asset cycle audits - Operational efficiency and effectiveness - Financial statement auditing basics |
| Topic 7: Analytical Review & Audit Tools | 10% | - Analytical procedures and comparisons - Ratio and trend analysis - Data gathering and verification techniques - Computer-assisted audit tools |
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Qualified Internal Auditor
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