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| Section | Weight | Objectives |
|---|---|---|
| Internal Audit Operations | 25% | - Resource management and staffing - Managing the internal audit activity - Audit methodology and tools |
| Internal Audit Plan | 15% | - Audit universe and prioritization - Coordination with stakeholders - Risk-based audit planning |
| Engagement Results and Monitoring | 45% | - Reporting results to stakeholders - Monitoring corrective actions - Follow-up on audit recommendations |
| Quality of the Internal Audit Function | 15% | - Quality Assurance and Improvement Program (QAIP) - Internal and external assessments - Compliance with IIA Standards |
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