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The Comply with the IIA's Attribute Standards section covers:- Audit director responsibilities
- Attorney-client relationship
- Code of ethics
The Establish a Risk-based Plan to Determine the Priorities of the Internal Audit Activity section covers:- Inherent risk
- Audit evidence
The Understand the Internal Audit Activity's Role in Organizational Governance section covers:- Assessments
- Sarbanes-Oxley act
- Other policies
The Perform Other Internal Audit Roles and Responsibilities section covers:- Risk management
- Environmental audits
- Software development
- Computer crime
The Governance, Risk, and Control Knowledge Elements section covers:- Structures
- Computer controls
- Organizations
- Contemporary management controls
- Decision making
The Plan Engagements section covers:- Audit reports
- Phases of an audit
- Sampling methods
- Interviews
- Audit objectives
- Fraud
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