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IQN QIA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Reporting & Follow-Up | 15% | - Audit report structure and content - Follow-up and corrective action monitoring - Communicating findings and recommendations - Management response process |
| Topic 2: Analytical Review & Audit Tools | 10% | - Data gathering and verification techniques - Analytical procedures and comparisons - Computer-assisted audit tools - Ratio and trend analysis |
| Topic 3: Audit Sampling & Statistical Analysis | 12% | - Sample size and selection methods - Evaluation of sampling results - Statistical and non-statistical sampling - Basic statistical concepts |
| Topic 4: Internal Auditing, Risk and Governance | 15% | - Internal control concepts - Professional ethics and standards - Risk management principles and COSO/ERM models - Corporate governance frameworks - Definition and scope of internal auditing |
| Topic 5: Specialized Audit Topics | 10% | - IT auditing fundamentals - Fraud risk awareness and detection - Quality assurance in internal audit |
| Topic 6: Conducting Internal Audit Engagements | 20% | - Audit planning and objective setting - Risk-based audit approach - Audit supervision and review - Working papers and documentation - Fieldwork and evidence gathering |
| Topic 7: Financial & Operational Auditing | 18% | - Compliance auditing and regulatory requirements - Operational efficiency and effectiveness - Revenue, expenditure, and asset cycle audits - Financial statement auditing basics |



