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

 AUDIT STRATEGIC PLANNING
1 SPIA 01. 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. Internal Capabilities Analysis 6 Internal Analysis and Value Creation
7 Resources, Capabilities, and Core Competencies
8 Building Core Competencies
9 Firm Performance

3 SPIA 04. 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. Strategy Development 14 Strategic thinking, strategy development, 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. 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. 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. 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. IA System & Methodology 36 Methods and instruments of internal audit

 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. 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, and disaster recovery
48 Systems under development

10 IA 04. 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. Product & Service Audit 55 Customer expectations
56 Competitor product/service offerings
57 Product/service: Design, Quality perceptions, Features & Bene

12 IA 06. Marketing & Sales Audit 58 Effectiveness of marketing & sales strategies, plans, programs,
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. 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. Compliance Management 68 Regulatory Compliance and Risk Management

69 The role of the board of directors, the supervisors, the interna
70 Benefits of an enterprise wide compliance program
71 Reporting ethical concerns
72 The definition of Governance, Risk and Compliance
73 The need for Internal Controls

15 IA 07. Financial Audit 74 Accounting and Auditing Review

 75 Financial Statements
76 Business Processes and Accounting
77 Technology and Accounting

16 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.
81 Integration of Risk Information
Efficiency and Effectiveness

17 IA/LC 09. Fraud & Investigation Audit 82 Fraud in Context

83 Corporate-Wide Anti-Fraud Framework
84 Internal Audits Role
85 Digital Forensic Investigation
BUSINESS PROCESS MANAGEMENT
18 BE/IA 08. Quality Management Assessment 86 Quality Management System
87 Fundamental audit concepts and principles
88 Conducting an ISO 9001 audit

19 IA 09. 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
 Description of nature, 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, and tactical execution

nformation in a rigorous manner

e and quantitative evidence

activity-based costing

and reporting
s processes

ational ICT projects

ment and communications audits

y, 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, Purchasing & payment options, Delivery, After-sales, Differentiation/USPs, Service aspects, Sales & marke

s strategies, plans, programs, 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, the supervisors, the internal and external auditors
ompliance program

sk and Compliance
implementing an ERM framework.

The purpose of a quality management system, of quality management systems standards, of management system a
Explain the role of an auditor to plan, conduct, report and follow up a quality management system audit
Plan, conduct, 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, Sales & marketing/branding, Pricing perceptions
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. Internal Capabilities Analysis 6

7
8
9

3 SPIA 04. 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. Risk Based Audit Planning 24

25
26
27
28
AUDIT DEVELOPMENT
7 IT-IA 38. Application Management 29
30
31
32
33
34
35

8 IA 02. IA System & Methodology 36

 37
38
39
40
41
DIGITAL & ICT DELIVERY AUDIT
9 IA 03. Digital & ICT Audit 42
43
44
45
46
47
48

10 IA 04. Infrastructure Audit 49

50

51
52

53
54
COMMERCE & RELATIONS DELIVERY AUDIT
11 IA 05. Product & Service Audit 55
56
57

12 IA 06. Marketing & Sales Audit 58

59
60
61

ENTERPRISE MANAGEMENT DELIVERY AUDIT

13 RM/IA 10. SOX Risk Management 62
63
64

65
66
67
14 LC/IA/RMG 06. Compliance Management 68
69

70
71
72
73

15 IA 07. Financial Audit 74

75
76
77

16 IA 08. Enterprise Management Audit 78

79

80
81

17 IA/LC 09. Fraud & Investigation Audit 82

83
84
85
BUSINESS PROCESS MANAGEMENT
18 BE/IA 08. Quality Management Assessment 86
87
88

19 IA 09. Internal Audit Quality Assurance 89

90
91
92
 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, 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, strategy development, 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

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, 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, Quality perceptions, Features & Benefits,
Purchasing & payment options, Delivery, After-sales, Differentiation/USPs,
Service aspects, Sales & marketing/branding, Pricing perceptions

Effectiveness of marketing & sales strategies, plans, programs, 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
Regulatory Compliance and Risk Management 4
The role of the board of directors, the supervisors, the internal and
external auditors 8
Benefits of an enterprise wide compliance program 1
Reporting ethical concerns 1
The definition of Governance, 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.
5
Internal audit's role in the ERM framework. 13
Integration of Risk Information 6

Fraud in Context 9
Corporate-Wide Anti-Fraud Framework 1
Internal Audits 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