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IIA IIA-ACCA Exam Syllabus Topics:
| Topic | Details |
|---|
| Topic 1 | - Prepare interim reporting on the engagement progress
- Evaluate the relevance, sufficiency, and reliability of potential sources of evidence
|
| Topic 2 | - Describe the chief audit executive's responsibility for assessing residual risk
- Plan the engagement to assure identification of key risks and controls
|
| Topic 3 | - Assess engagement outcomes, including the management action plan
- Determine engagement procedures and prepare the engagement work program
|
| Topic 4 | - Prepare work papers and documentation of relevant information to support conclusions and engagement results
|
| Topic 5 | - Demonstrate communication quality
- Describethe process for communicating risk acceptance
- Recognize the application of data analytics methods in internal auditing
|
| Topic 6 | - Manage monitoring and follow-up of the disposition of audit engagement results communicated to management and the board
- Arrange preliminary communication with engagement clients
|
| Topic 7 | - Communicating Engagement Results and the Acceptance of Risk
- Formulate recommendations to enhance and protect organizational value
|
| Topic 8 | - Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
- Identify key activities in supervising engagements
|
| Topic 9 | - Describe data analytics, data types, data governance
- Determine engagement objectives and evaluation criteria and the scope of the engagement
|
Reference: https://global.theiia.org/certification/Public%20Documents/CIA-Challenge-Exam-FAQs.pdf
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