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IIA IIA-CHALL-SGP Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Audit Professionalism and Quality | 20% | - Global Internal Audit Standards and IPPF - Ethics, independence, and objectivity - Quality assurance and improvement programs - Governance, risk, and control frameworks |
| Topic 2: Internal Audit Operations and Audit Plan | 15% | - Internal audit strategic planning - Risk assessment and audit universe prioritization - Resource management and coordination - Organizational structure and culture impact |
| Topic 3: Engagement Performance | 25% | - Fraud risk awareness and investigation - Sampling techniques - Analytical procedures and testing - Evidence collection and documentation |
| Topic 4: Engagement Planning | 20% | - Engagement objectives and scope definition - Data gathering and analysis planning - Work program development - Risk and control assessment |
| Topic 5: Engagement Results and Monitoring | 20% | - Formulating conclusions and opinions - Reporting to management and the board - Communicating observations and recommendations - Follow-up and monitoring of corrective actions |




