IIA CIA Specialty Challenge Exam - English : IIA-CHAL-SPECENU

  • Exam Code: IIA-CHAL-SPECENU
  • Exam Name: CIA Specialty Challenge Exam - English
  • Updated: Aug 19, 2026
  • Q&As: 0 Questions and Answers

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IIA IIA-CHAL-SPECENU Exam Syllabus Topics:

SectionObjectives
Topic 1: Risk Management and Control- Internal control frameworks
  • 1. Control design and effectiveness
    • 2. COSO Internal Control Framework
      - Risk assessment
      • 1. Enterprise risk management (ERM)
        • 2. Risk identification and evaluation
          Topic 2: Business Knowledge for Internal Auditors- Information technology basics
          • 1. IT controls and cybersecurity awareness
            • 2. Data governance concepts
              - Business processes
              • 1. Operational processes and efficiency
                • 2. Financial accounting fundamentals
                  Topic 3: Internal Audit Engagements- Audit planning
                  • 1. Audit risk assessment
                    • 2. Engagement planning and scope definition
                      - Fieldwork and reporting
                      • 1. Audit reporting and communication
                        • 2. Evidence collection and testing
                          Topic 4: Foundations of Internal Auditing- Governance concepts
                          • 1. Corporate governance principles
                            • 2. Organizational structure and oversight
                              - Internal audit standards and ethics
                              • 1. Code of Ethics
                                • 2. IIA International Professional Practices Framework (IPPF)

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