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IIA IIA-ACCA Exam Syllabus Topics:

Topic	Details
Topic 1	Describe the audit engagement communication and reporting process Complete a detailed risk assessment of each audit area, including evaluating and prioritizing risk and control factors
Topic 2	Assess engagement outcomes, including the management action plan Determine engagement procedures and prepare the engagement work program
Topic 3	Demonstrate communication quality Describethe process for communicating risk acceptance Recognize the application of data analytics methods in internal auditing
Topic 4	Prepare interim reporting on the engagement progress Evaluate the relevance, sufficiency, and reliability of potential sources of evidence
Topic 5	Describe data analytics, data types, data governance Determine engagement objectives and evaluation criteria and the scope of the engagement
Topic 6	Summarize and develop engagement conclusions, including assessment of risks and controls Determine the level of staff and resources needed for the engagement
Topic 7	Communicating Engagement Results and the Acceptance of Risk Formulate recommendations to enhance and protect organizational value
Topic 8	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 9	Describe the chief audit executive's responsibility for assessing residual risk Plan the engagement to assure identification of key risks and controls
Topic 10	Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area Identify key activities in supervising engagements