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IIA IIA-CHAL-ACCTG Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Essentials of Internal Auditing | - Ethics and professional standards - Governance and risk concepts - Internal audit function fundamentals |
| Topic 2: Business Knowledge for Internal Auditing | - Business processes and controls - Financial accounting and reporting basics - Information technology fundamentals |
| Topic 3: Practice of Internal Auditing | - Evidence collection and documentation - Risk-based auditing techniques - Audit engagement planning and execution |
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