1. Standards and Proficiency
   1. Professional Practices Framework
   2. Attribute Standards
   3. Performance Standards
   4. Glossary
   5. Proficiency
   6. Due Professional Care
   7. Continuing Professional Development
2. Charter, Independence and Objectivity
   1. Charter
   2. Independence
   3. Objectivity
   4. Independence & Objectivity
3. Internal Audit Roles
   1. I
      1. Nature of Work
      2. Governance
      3. Regulatory Compliance
   2. II
      1. Risk Management
      2. Information Security & Privacy
4. Control
   1. I
      1. Assessing Control
      2. Control Self Assessment
      3. Quarterly reports, Disclosure and Certification
      4. Auditing Financial Reporting
      5. Control Criteria
   2. II
      1. Overview
      2. Control Frameworks
      3. Management Control techniques
      4. Organisational Structures
      5. Leadership
      6. Change Management
      7. Conflict Management
5. Planning/ Supervising the engagement
   1. Planning
   2. Preliminary Survey
   3. Objectives and Risk Assessments
   4. Scope and Resources
   5. Work Programs
   6. Supervision
6. Managing the Activity
   1. I
      1. Planning
      2. Communication of Plans
      3. Reporting
      4. Relationship with AC
      5. Resource Management
      6. Policies and Procedures
   2. II
      1. Co-ordination
      2. External Audit Services
      3. Quality Assurance/ Improvement programs
      4. Internal Assessments
      5. External Assessments
      6. Reporting
      7. Benchmarking
7. Engagement Procedures and Fraud
   1. Engagement Procedures
      1. Evidence
         1. Sufficient
         2. Competent
         3. Relavant
         4. Useful
      2. Levels of Comprehension
         1. Analysis
            1. Deductive reasoning
            2. Understanding whole
            3. By studying Parts
         2. Synthesis
            1. Inductive Reasoning
            2. Develop generalizations
         3. Evaluation
      3. Questions
         1. What
            1. Information to ensure
            2. Risk Mgmt
            3. Control
            4. Governance
      4. Categories of Procedures
   2. Fraud Responsibilities of Auditors
      1. Consideration
      2. Practice Advisory
   3. Fraud Indicators
   4. Engagement related to Fraud
   5. Controls related to Fraud