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IIA IIA-BEAC-P1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Internal control concepts - Governance frameworks and risk management |
| Topic 2: Fraud Risks | 15% | - Internal audit's role in fraud risk management - Recognizing and evaluating fraud risks |
| Topic 3: Foundations of Internal Auditing | 35% | - Internal audit charter and responsibilities - Types of assurance and advisory services - Purpose and role of internal auditing |
| Topic 4: Ethics and Professionalism | 20% | - IIA Code of Ethics and integrity - Objectivity and professional conduct |
