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IIA IIA-CHAL-ACCTG Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Engagement Performance25%- Gather and Evaluate Audit Evidence
  • 1. Document Findings and Workpapers
    • 2. Process Mapping and Walkthroughs
      • 3. Assess Control Effectiveness
        • 4. Data Analytics and Analysis
          Topic 2: Engagement Planning20%- Define Engagement Scope and Objectives
          • 1. Develop Engagement Work Program
            • 2. Identify Risks and Controls
              • 3. Determine Audit Criteria
                • 4. Resource and Time Planning
                  Topic 3: Engagement Results and Monitoring20%- Communicate Engagement Outcomes
                  • 1. Management Action Plans
                    • 2. Residual Risk Evaluation
                      • 3. Develop Recommendations
                        • 4. Follow-Up and Monitoring
                          Topic 4: Internal Audit Professionalism and Quality20%- Internal Audit Mandate and Purpose
                          • 1. Independence and Objectivity
                            • 2. Global Internal Audit Standards
                              • 3. Ethics and Professional Conduct
                                • 4. Quality Assurance and Improvement Program
                                  Topic 5: Internal Audit Operations and Audit Plan15%- Manage Internal Audit Function
                                  • 1. Resource Allocation and Coordination
                                    • 2. Coordination with Other Assurance Providers
                                      • 3. Risk-Based Audit Planning
                                        • 4. Audit Universe and Risk Assessment

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