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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning the Engagement | 20% | - Assess key risks and controls - Prepare engagement work programs - Determine engagement objectives and scope |
| Topic 2: Communicating Engagement Results and Monitoring Progress | 20% | - Monitoring follow-up and action plans - Communicating engagement results |
| Topic 3: Managing the Internal Audit Activity | 20% | - Communicating and reporting to senior management and the board - Establishing a risk-based internal audit plan - Internal audit operations and administration |
| Topic 4: Performing the Engagement | 40% | - Engagement supervision and documentation - Analysis and evaluation of evidence - Information gathering techniques |
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