Part I

The Internal Audit Activity's Role in Governance, Risk, and Control

• Comply with The IIA's Attribute Standards (15-25%)
• Establish a risk-based plan to determine the priorities
of the internal audit activity (15-25%)
• Understand the internal audit activity's role in organizational governance (10-20%)
• Perform other internal audit roles and responsibilities (0-10%)
• Governance, risk, and control knowledge elements (15-25%)
• Plan engagements (15-25%)

Part II

Conducting the Internal Audit Engagement

• Conduct engagements (25-35%)
• Conduct specific engagements (25-35%)
• Monitor engagement outcomes (5-15%)
• Fraud knowledge elements (5-15%)
• Engagement tools (15-25%)

Part III

Business Analysis and Information Technology

• Business processes (15-25%)
• Financial accounting and finance (15-25%)
• Managerial accounting (10-20%)
• Regulatory, legal, and economics (5-15%)
• Information technology (30-40%)

Part IV

Business Management Skills

• Strategic management (20-30%)
• Global business environments (15-25%)
• Organizational behavior (20-30%)
• Management skills (20-30%)
• Negotiating (5-15%)