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| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Engagement Planning and Execution | 35% | - Audit procedures and evidence collection - Engagement planning and risk assessment - Reporting and communication of results |
| Governance, Risk Management, and Control | 35% | - Risk management frameworks - Governance principles and structures - Internal control concepts and frameworks (e.g., COSO) |
| Foundations of Internal Auditing | 15% | - Definition, purpose, and role of internal auditing - IIA International Professional Practices Framework (IPPF)
|
| Independence and Objectivity | 15% | - Organizational independence - Individual objectivity and professional skepticism |
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