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IIA IIA-CHALL-SGP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| 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 |
| Engagement Performance | 25% | - Fraud risk awareness and investigation - Sampling techniques - Evidence collection and documentation - Analytical procedures and testing |
| Engagement Results and Monitoring | 20% | - Follow-up and monitoring of corrective actions - Communicating observations and recommendations - Reporting to management and the board - Formulating conclusions and opinions |
| Engagement Planning | 20% | - Risk and control assessment - Work program development - Engagement objectives and scope definition - Data gathering and analysis planning |
| Internal Audit Operations and Audit Plan | 15% | - Resource management and coordination - Risk assessment and audit universe prioritization - Internal audit strategic planning - Organizational structure and culture impact |
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