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| Section | Weight | Objectives |
|---|---|---|
| Managing the Internal Audit Activity | 20% | - Internal audit governance and structure - Risk-based audit planning and resource management |
| Planning the Engagement | 20% | - Risk and control assessment techniques - Engagement objectives and scope definition |
| Communicating Results and Monitoring | 20% | - Reporting audit results and recommendations - Follow-up and monitoring of corrective actions |
| Performing the Engagement | 40% | - Audit procedures and fieldwork execution - Evidence collection and documentation |
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