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IIA IIA-CHAL-SPECENU Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Audit Professionalism and Quality | 20% | - Ethics, independence, and objectivity - Global Internal Audit Standards compliance - Quality assurance and improvement programs |
| Topic 2: Communicating Results and Monitoring Progress | 20% | - Reporting observations and recommendations - Follow-up and corrective action - Final communication and archiving |
| Topic 3: Business Acumen and IT Knowledge | 20% | - Information security and cybersecurity - IT governance and application controls - Organizational structure and business processes |
| Topic 4: Internal Audit Operations and Audit Plan | 15% | - Strategic planning and risk-based audit planning - Resource management and coordination - Governance and risk integration |
| Topic 5: Performing the Internal Audit Engagement | 25% | - Evidence gathering and documentation - Engagement planning and fieldwork - Analysis and evaluation of controls |
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