Nama CU 1/12/2017 1/13/2017

SP/IA 01. Industry and Maket Analysis 12 18
SP/DPS/IA 03. Internal Capabilities Analysis 15
SP/IA 04. Regulatory Assessment 20
SP/IA/PRO 07. Strategy Development 15 21
FIN/IA 04. Budgeting (RKAP) 5 21
IA 01. Risk Based Audit Planning 5 14
IT/IA 38. Application Management 13 14
IA 02. IA System & Methodology 20 26
IA 03. Digital & ICT Audit 34
IA 04. Infrastructure Audit 35 35
IA 05. Product & Service Audit 18 18
IA 06. Marketing & Sales Audit 17 17
RM/IA 10. SOX Risk Management 17 17
LC/IA/RMG 06. Compliance Management 19 19
IA 07. Financial Audit 46 48
IA 08. Enterprise Management Audit 33 34
IA/LC 09. Fraud & Investigation Audit 38 38
BE/IA 08. Quality Management Assessment 3
IA 09. Internal Audit Quality Assurance 16 16

Jumlah Soal 309 428

Regulatory Assessment 10 Overview of the Regulatory Environment 11 Laws and Regulations 12 Stock Exchanges and Other Markets 13 Money and Banking 4 SP-IA-PRO 07. Risk Based Audit Planning 24 Assurance framework 25 Risk management and maturity 26 Risk based internal audit planning 27 Risk based assignment planning and reporting 28 Reporting on risk and control AUDIT DEVELOPMENT 7 IT-IA 38. AUDIT STRATEGIC PLANNING 1 SPIA 01. strategy development. Budgeting (RKAP) 18 Introduction to planning and control 19 Behavioural aspects of budgeting 20 Flexible budgets and standard cost systems 21 Developing an annual/master budget 22 Resource allocation 23 Activity-based management and activity-based costing 6 IA 01. and Core Competencies 8 Building Core Competencies 9 Firm Performance 3 SPIA 04. Capabilities. Internal Capabilities Analysis 6 Internal Analysis and Value Creation 7 Resources. IA System & Methodology 36 Methods and instruments of internal audit . Strategy Development 14 Strategic thinking. and tactical executio 15 Define a problem/issue 16 Analyze and question data and information in a rigorous mann 17 Generate and organize qualitative and quantitative evidence 5 FINIA 04. Application Management 29 Plan and determine the audit 30 Map systems and data flows 31 Identify key controls 32 Perform applicable tests 33 Avoid/consider complications 34 Include financial assertions 35 Consider beneficial tools 8 IA 02. Industry and Market Analysis 1 Competitive Intelligence 2 Portfolio Techniques of Competitive Analysis 3 Market Signals 4 Structural Analysis within an Industry 5 Industry Evolution 2 SP-DPS-IA 03.

37 Audit procedures performance 38 Test of control 39 Errors and mistakes 40 Materialization 41 Internal audit of existing business processes DIGITAL & ICT DELIVERY AUDIT 9 IA 03. Product & Service Audit 55 Customer expectations 56 Competitor product/service offerings 57 Product/service: Design. 59 Appropriateness of the marketing & sales organization 60 Competencies of marketing & sales personnel 61 Efficiency of marketing & sales operations and recommend the ENTERPRISE MANAGEMENT DELIVERY AUDIT 13 RM/IA 10. Compliance Management 68 Regulatory Compliance and Risk Management 69 The role of the board of directors. Infrastructure Audit 49 Evaluate the business case for the proposed system developm 50 Evaluate the project management framework and project gove 51 Perform reviews to ensure that a project is progressing 52 Evaluate proposed control mechanisms for system and/or infra 53 Evaluate readiness 54 Perform post-implementation review COMMERCE & RELATIONS DELIVERY AUDIT 11 IA 05. Features & Bene 12 IA 06. Digital & ICT Audit 42 ICT risk assessments 43 Assurance on strategic and operational ICT projects 44 Software application and database audits 45 Network infrastructure management and communications aud 46 Cybersecurity and Information governance 47 Strategies for business continuity. SOX Risk Management 62 Organizational risk and control processes 63 The provisions of Section 404 64 The principles of internal control and a definition of internal co 65 Performing a risk assessment 66 IT application controls 67 The final assessment and Continuous improvement 14 LC/IA/RMG 06. the supervisors. Risk and Compliance 73 The need for Internal Controls 15 IA 07. plans. Quality perceptions. Marketing & Sales Audit 58 Effectiveness of marketing & sales strategies. the interna 70 Benefits of an enterprise wide compliance program 71 Reporting ethical concerns 72 The definition of Governance. Financial Audit 74 Accounting and Auditing Review . programs. and disaster recovery 48 Systems under development 10 IA 04.

Fraud & Investigation Audit 82 Fraud in Context 83 Corporate-Wide Anti-Fraud Framework 84 Internal Audit’s Role 85 Digital Forensic Investigation BUSINESS PROCESS MANAGEMENT 18 BE/IA 08. Enterprise Management Audit 78 ERM Framework 79 Recognize pitfalls to avoid when implementing an ERM framew 80 Internal audit's role in the ERM framework. Quality Management Assessment 86 Quality Management System 87 Fundamental audit concepts and principles 88 Conducting an ISO 9001 audit 19 IA 09. 81 Integration of Risk Information Efficiency and Effectiveness 17 IA/LC 09. 75 Financial Statements 76 Business Processes and Accounting 77 Technology and Accounting 16 IA 08. Internal Audit Quality Assurance 89 Developing Performance Measures for Internal Audit 90 Responsibility for Internal Audit Quality 91 Creating a Quality Assurance and Improvement Program 92 Reporting on Quality Assurance Engagement Approach Generic Audit/Assurance Program Assurance Engagement: Manage Quality COBIT 5-based Assurance Engagement Approach .

and tactical execution nformation in a rigorous manner e and quantitative evidence activity-based costing and reporting . extent. and composition of the private sector in the province tive Analysis Growth opportunities and constraints Target market segments and customer characteristics Customer needs and demand for business services Competition – alternative sources of supply for business services e Competencies opment. Description of nature.

the internal and external auditors ompliance program sk and Compliance . Differentiation/USPs. After-sales. Delivery. plans. policies and procedures g & sales organization les personnel perations and recommend the courses of action to be taken and a definition of internal control over financial reporting uous improvement Management s.s processes ational ICT projects ment and communications audits y. Purchasing & payment options. programs. Sales & marke s strategies. the supervisors. Service aspects. and disaster recovery e proposed system development nt framework and project governance practice project is progressing anisms for system and/or infrastructure perceptions. Features & Benefits.

conduct. of quality management systems standards. report and follow up a quality management system audit Plan.implementing an ERM framework. of management system a Explain the role of an auditor to plan. conduct. The purpose of a quality management system. report and follow up an audit of a quality management system to establish conformity es for Internal Audit Monitor the effectiveness of the quality assurance and improvement program Conduct quality assurance procedures and recommend improvements to the performance of the intern d Improvement Program Maintain effective Quality Assurance Improvement Program ement Approach .

or in the province .

vice aspects. Pricing perceptions . Sales & marketing/branding.

s. of management system audit andCari o Exam Topic nt system audit h conformity performance of the internal audit activity .

AUDIT STRATEGIC PLANNING 1 SPIA 01. Industry and Market Analysis 1 2 3 4 5 2 SP-DPS-IA 03. Application Management 29 30 31 32 33 34 35 8 IA 02. Risk Based Audit Planning 24 25 26 27 28 AUDIT DEVELOPMENT 7 IT-IA 38. Internal Capabilities Analysis 6 7 8 9 3 SPIA 04. IA System & Methodology 36 . Regulatory Assessment 10 11 12 13 4 SP-IA-PRO 07. Strategy Development 14 15 16 17 5 FINIA 04. Budgeting (RKAP) 18 19 20 21 22 23 6 IA 01.

Product & Service Audit 55 56 57 12 IA 06. 37 38 39 40 41 DIGITAL & ICT DELIVERY AUDIT 9 IA 03. Marketing & Sales Audit 58 59 60 61 ENTERPRISE MANAGEMENT DELIVERY AUDIT 13 RM/IA 10. SOX Risk Management 62 63 64 65 66 67 . Infrastructure Audit 49 50 51 52 53 54 COMMERCE & RELATIONS DELIVERY AUDIT 11 IA 05. Digital & ICT Audit 42 43 44 45 46 47 48 10 IA 04.

Enterprise Management Audit 78 79 80 81 17 IA/LC 09.14 LC/IA/RMG 06. Financial Audit 74 75 76 77 16 IA 08. Internal Audit Quality Assurance 89 90 91 92 . Compliance Management 68 69 70 71 72 73 15 IA 07. Quality Management Assessment 86 87 88 19 IA 09. Fraud & Investigation Audit 82 83 84 85 BUSINESS PROCESS MANAGEMENT 18 BE/IA 08.

and tactical execution 9 Define a problem/issue 4 Analyze and question data and information in a rigorous manner Generate and organize qualitative and quantitative evidence 7 Introduction to planning and control 11 Behavioural aspects of budgeting Flexible budgets and standard cost systems 8 Developing an annual/master budget 2 Resource allocation Activity-based management and activity-based costing 7 Assurance framework 5 Risk management and maturity Risk based internal audit planning 11 Risk based assignment planning and reporting 3 Reporting on risk and control Plan and determine the audit Map systems and data flows Identify key controls Perform applicable tests Avoid/consider complications Include financial assertions Consider beneficial tools Methods and instruments of internal audit 11 . Jml Soal Competitive Intelligence 12 Portfolio Techniques of Competitive Analysis 10 Market Signals 4 Structural Analysis within an Industry 7 Industry Evolution Internal Analysis and Value Creation 4 Resources. Capabilities. strategy development. and Core Competencies 10 Building Core Competencies 1 Firm Performance 4 Overview of the Regulatory Environment 4 Laws and Regulations 3 Stock Exchanges and Other Markets Money and Banking 5 Strategic thinking.

policies and procedures Appropriateness of the marketing & sales organization Competencies of marketing & sales personnel Efficiency of marketing & sales operations and recommend the courses of action to be taken Organizational risk and control processes 5 The provisions of Section 404 6 The principles of internal control and a definition of internal control over financial reporting 6 Performing a risk assessment 1 IT application controls The final assessment and Continuous improvement .Audit procedures performance 7 Test of control 6 Errors and mistakes Materialization 1 Internal audit of existing business processes 1 ICT risk assessments 2 Assurance on strategic and operational ICT projects 1 Software application and database audits 12 Network infrastructure management and communications audits 4 Cybersecurity and Information governance 2 Strategies for business continuity. Quality perceptions. Pricing perceptions Effectiveness of marketing & sales strategies. After-sales. Features & Benefits. and disaster recovery 14 Systems under development 1 Evaluate the business case for the proposed system development 3 Evaluate the project management framework and project governance practice 3 Perform reviews to ensure that a project is progressing 9 Evaluate proposed control mechanisms for system and/or infrastructure 12 Evaluate readiness 4 Perform post-implementation review 4 Customer expectations Competitor product/service offerings Product/service: Design. plans. Purchasing & payment options. programs. Differentiation/USPs. Sales & marketing/branding. Delivery. Service aspects.

13 Integration of Risk Information 6 Fraud in Context 9 Corporate-Wide Anti-Fraud Framework 1 Internal Audit’s Role 12 Digital Forensic Investigation 15 Quality Management System Fundamental audit concepts and principles Conducting an ISO 9001 audit xxxxxxx Assurance Engagement Approach Generic Audit/Assurance Program Assurance Engagement: Manage Quality COBIT 5-based Assurance Engagement Approach xxxxxxx Total 391 .Regulatory Compliance and Risk Management 4 The role of the board of directors. 5 Internal audit's role in the ERM framework. the internal and external auditors 8 Benefits of an enterprise wide compliance program 1 Reporting ethical concerns 1 The definition of Governance. the supervisors. Risk and Compliance The need for Internal Controls 3 Accounting and Auditing Review 15 Financial Statements 19 Business Processes and Accounting 11 Technology and Accounting 10 ERM Framework 12 Recognize pitfalls to avoid when implementing an ERM framework.