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| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Competency and due professional care - Independence and objectivity - IIA Code of Ethics |
| Governance, Risk Management, and Control | 30% | - Risk management frameworks and processes - Organizational governance structure - Internal control concepts and frameworks |
| Fraud Risks | 15% | - Fraud risk assessment - Types and indicators of fraud - Controls to prevent and detect fraud |
| Foundations of Internal Auditing | 35% | - Definition and core principles of internal auditing - Global Internal Audit Standards / IPPF framework - Purpose, authority, and responsibility of internal audit |
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