Part 1 – Essentials of Internal Auditing

L#

Topics Covered

Date

L1

Domain I: Foundations of Internal Auditing (15%)

-          The IIA’s Authoritative Guidance System

-          Internal Audit Charter

-          Assurance and Consulting Services

-          Code of Ethics

Saturday, May 28, 2022

L2

Domain II: Independence and Objectivity (15%)

-          Independence

-          Objectivity

-          Impairments to Independence and Objectivity

-          Independence and Objectivity in Consulting Engagements

Domain III: Proficiency and Due Professional Care (18%)

-          Proficiency

-          Due Professional Care

-          Continuing Professional Development

Domain IV: Quality Assurance and Improvement Program (7%)

-          Components of the QAIP

-          Reporting on the QAIP

-          Conformance with the Standards

Sunday, May 29, 2022

L3

Domain V: Governance, Risk Management, and Control (35%)

-          Governance

-          Corporate Social Responsibility

-          Risk Management

Saturday, June 04, 2022

L4

-          Internal Control

Domain VI: Fraud Risks (10%)

-          Fraud Risks and Types

-          Fraud Risk Management

-          Fraud Controls and Awareness

-          Forensic Auditing

Sunday, June 05, 2022