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Certified Internal Auditor
Mandatory Guidance
Definition of Internal Auditing
Code of Ethics
International Standards
Internal Control / Risk
Types of Controls
Management Control Techniques
Internal Control Framework Characteristics and Use
Alternative Control Frameworks
Risk Vocabulary and Concepts
Fraud Risk Awareness
Conducting Internal Audit Engagements – Audit Tools and Techniques
Data Gathering
Data Analysis and Interpretation
Data Reporting
Documentation / Work Papers
Process Mapping, Including Flowcharting
Evaluate Relevance, Sufficiency, and Competence of Evidence
Managing the Internal Audit Function
Strategic Role of Internal Audit
Operational Role of IA
Establish Risk-Based IA Plan
Managing Individual Engagements
Plan Engagements
Supervise Engagement
Communicate Engagement Results
Monitor Engagement Outcomes
Fraud Risks and Controls
Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
Determine if fraud risks require special consideration when conducting an engagement
Determine if any suspected fraud merits investigation
Complete a process review to improve controls to prevent fraud and recommend changes
Employ audit tests to detect fraud
Support a culture of fraud awareness, and encourage the reporting of improprieties
Interrogation/investigative techniques – Awareness Level (A)
Forensic auditing – Awareness Level (A)
Governance / Business Ethics
Corporate/Organizational Governance Principles – Proficiency Level (P)
Environmental and Social Safeguards
Corporate Social Responsibility
Risk Management - Proficiency Level (P)
Risk Management Techniques
Organizational Use of Risk Frameworks
Organizational Structure/Business Processes and Risks
Risk/Control Implications of Different Organizational Structures
Structure
Typical Schemes in Various Business Cycles
Business Process Analysis
Inventory Management Techniques and Concepts
Electronic Funds Transfer (EFT)/Electronic Data Interchange (EDI)/E-commerce
Business Development Life Cycles
The International Organization for Standardization (ISO) Framework
Outsourcing Business Processes
Communication
Communication
Stakeholder Relationships
Management / Leadership Principles
Management / Leadership Principles
Strategic Management
Organizational Behavior
Management Skills/Leadership Styles
Conflict Management
Project Management / Change Management
IT / Business Continuity
Security
Application Development
System Infrastructure
Business Continuity
Financial Management
Financial Accounting and Finance
Managerial Accounting
Global Business Environment
Economic / Financial Environments
Cultural / Political Environments
Legal and Economics — General Concepts
Impact of Government Legislation and Regulation on Business
Corporate/Organizational Governance Principles – Proficiency Level (P)
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