Pass the actual test with the help of IIA-CHAL-SPECENU study guide
Last Updated: Oct 06, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Audit Professionalism and Quality | 20% | - Quality assurance and improvement programs - Ethics, independence, and objectivity - Global Internal Audit Standards compliance |
| Topic 2: Performing the Internal Audit Engagement | 25% | - Evidence gathering and documentation - Analysis and evaluation of controls - Engagement planning and fieldwork |
| Topic 3: Business Acumen and IT Knowledge | 20% | - IT governance and application controls - Information security and cybersecurity - Organizational structure and business processes |
| Topic 4: Internal Audit Operations and Audit Plan | 15% | - Resource management and coordination - Strategic planning and risk-based audit planning - Governance and risk integration |
| Topic 5: Communicating Results and Monitoring Progress | 20% | - Final communication and archiving - Reporting observations and recommendations - Follow-up and corrective action |
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