AUI3701_Study_Guide

Contents Study overview (v) PART A: Planning an internal audit according to the International Professional Practices Framework (IPPF) 1 TOPIC 1: International Professional Practices Framework (IPPF) requirements pertaining to the planning of an internal audit 3 LEARNING UNIT 1: Adhering to the IIA code of ethics when planning an internal audit engagement 6 LEARNING UNIT 2: International Standards for the Professional Practice of Internal Auditing (Standards) impacting on the planning of an internal audit engagement 10 LEARNING UNIT 3: Other internal auditing guidance impacting on the planning of an internal audit 20 PART B: Significant factors impacting on the planning of an internal audit 23 TOPIC 2: Aspects of the business environment 25 LEARNING UNIT 4: Considering governance, risk management and control in planning an internal audit 26 LEARNING UNIT 5: Control risk self-assessment 34 TOPIC 3: Nature of the audit engagement 41 LEARNING UNIT 6: Types of internal audit engagements 42 LEARNING UNIT 7: The engagement planning process 45 TOPIC 4: Information technology considerations 49 LEARNING UNIT 8: Incorporating information technology in the planning of an internal audit 50 PART C: Planning the internal audit engagement 55 TOPIC 5: Preliminary survey 57 LEARNING UNIT 9: Planning skills and techniques 58 LEARNING UNIT 10: Requirements for information/data gathering 61 LEARNING UNIT 11: Techniques for information gathering and analysis 64 TOPIC 6: Documenting business cycles and processes 103 LEARNING UNIT 12: Documenting business cycles and processes 104 TOPIC 7: Determining the scope and objectives of the engagement 107 AUI3701/1/2019–2021 (iii) (iv) LEARNING UNIT 13: Determining the scope of the engagement 108 LEARNING UNIT 14: Determining the engagement objectives 109 PART D: Planning for effective communication and reporting during the internal audit engagement 111 TOPIC 8: Communication techniques 113 LEARNING UNIT 15: Communication techniques 114 LEARNING UNIT 16: Reporting required in the planning phase of the internal audit 128