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