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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - IIA Code of Ethics - Independence and objectivity - Proficiency and due professional care - Quality assurance and improvement programs |
| Topic 2: Fraud Risks | 15% | - Internal audit responsibility for fraud detection and prevention - Fraud risk assessment - Types of fraud and red flags - Fraud investigation procedures |
| Topic 3: Governance, Risk Management, and Control | 30% | - Internal control frameworks and adequacy - Risk management frameworks and processes - Governance principles and practices - Role of internal audit in governance, risk, and control |
| Topic 4: Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing - International Professional Practices Framework (IPPF) - Assurance vs advisory services - Global Internal Audit Standards - Internal audit charter and mandate |
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