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IIA IIA-CHALL-SGP Exam Syllabus Topics:

SectionWeightObjectives
Engagement Performance25%- Fraud risk awareness and investigation
- Sampling techniques
- Analytical procedures and testing
- Evidence collection and documentation
Engagement Planning20%- Work program development
- Data gathering and analysis planning
- Engagement objectives and scope definition
- Risk and control assessment
Internal Audit Operations and Audit Plan15%- Internal audit strategic planning
- Risk assessment and audit universe prioritization
- Organizational structure and culture impact
- Resource management and coordination
Engagement Results and Monitoring20%- Formulating conclusions and opinions
- Follow-up and monitoring of corrective actions
- Reporting to management and the board
- Communicating observations and recommendations
Internal Audit Professionalism and Quality20%- Ethics, independence, and objectivity
- Quality assurance and improvement programs
- Governance, risk, and control frameworks
- Global Internal Audit Standards and IPPF

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