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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Risk management frameworks and processes - Role of internal audit in governance, risk, and control - Internal control frameworks and adequacy - Governance principles and practices |
| Topic 2: Ethics and Professionalism | 20% | - Proficiency and due professional care - IIA Code of Ethics - Quality assurance and improvement programs - Independence and objectivity |
| Topic 3: Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Internal audit charter and mandate - International Professional Practices Framework (IPPF) - Assurance vs advisory services - Purpose, authority, and responsibility of internal auditing |
| Topic 4: Fraud Risks | 15% | - Fraud investigation procedures - Internal audit responsibility for fraud detection and prevention - Fraud risk assessment - Types of fraud and red flags |
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