Training Topics - IIA Standard 2024 for Auditors

Internal Auditing training needs

1. Annul Internal Audit Department plan – Year 2024/2025
Training Topics Details # of Question (Database)
IIA Standard 2024
Domain 1:Purpose of the Internal Auditing 50 Questions as database
Domain 2:Ethics and Professionalism:
Principle 1 – Demonstrate Integrity
Principle 2 – Maintain Objectivity
Principle 3 – Demonstrate Competency
120 Questions as database ( 40 questions per
principle)
Domain 3:Governing the Internal Audit Function:
Principle 6 – Authorized by the Board
Principle 7 – Positioned Independently
Principle 8 – Overseen by the Board
120 Questions as database ( 40 questions per
principle)
Domain 4: Managing the Internal Audit Function:
Principle 9 – Plan Strategically
Principle 10 – Manage Resources
100 Questions as database ( 50 questions per
principle)
Domain 5: Performing Internal Audit Services:
Principle 11 – Communicate Effectively
Principle 12 – Enhance Quality
100 Questions as database ( 50 questions per
principle)
Fraud detection and prevention &
Investigation Techniques 
(for more details refer o Appendix 1)
Recognizing and investigating fraud –
Implementing anti – fraud measures
Advanced Techniques in Fraud Detection
Conducting In-Depth Fraud Investigations
160 Questions ( 40 questions per principle)
Audit Leadership and Management
Strategic Planning for the Internal Audit Function
Leading High-Performing Audit Teams
100 Questions as database ( 50 questions per topic)
Coordinating Continuous
Improvement Initiatives (for more
details refer o Appendix 2)
Identifying Areas for Improvement in Coordination
Processes
Implementing Changes for Enhanced Efficiency
100 Questions as database ( 50 questions per topic)
Note: We need 20 Multiple Questions for each domain/topic to be answered by the employee during the session

2. Annul Internal Audit Department plan – Year 2024/2025
Appendix1:
Designing a full training program for senior internal auditors focused on fraud detection, prevention, and investigation involves comprehensive coverage
of various topics.
A.Fraud Management
Modul
e
Topic Subtopics Details
1 Introduction to Fraud Management Understanding Fraud in Organizations, Legal
and Regulatory Framework
Understanding the nature and prevalence of fraud
Role of Internal Audit in fraud prevention,
detection and investigation
Importance of proactive approach to fraud
management
Types and schemes of fraud and their impact.
Real-world examples and case studies.
Overview of relevant laws and regulations related
to fraud.
Compliance requirements for fraud prevention.
2 Fraud Risk Assessment, Conducting a Fraud Risk Assessment, Scenario
Analysis
Conducting fraud risk assessments to identify
vulnerabilities and potential fraud schemes.
Techniques for identifying/ assessing and
prioritizing fraud risks.
Establishing risk tolerance thresholds
Integrating fraud risk assessment into the overall
risk management
Simulating potential fraud scenarios for proactive
risk assessment.
Using historical data and industry benchmarks
3 Fraud Prevention Strategies Internal Controls for Fraud Prevention, Strengthening internal controls to mitigate fraud

3. Annul Internal Audit Department plan – Year 2024/2025
Employee Training and Awareness risks by implementing preventive controls
Designing and implementing preventive measures.
Establishing a culture of integrity and ethics to
deter fraudulent behavior
Conducting proactive monitoring and surveillance
activities
Implementing whistleblowing mechanisms and
fraud hotlines for reporting suspicious activities
4 Data Analytics for Fraud Detection Introduction to Data Analytics in Fraud
Detection, Practical Application of Data
Analytics
Leveraging data analytics tools and techniques to
detect anomalies and suspicious patterns
Identifying anomalies and patterns indicative of
fraud
5 Investigative Techniques Fundamentals of Fraud Investigations,
Interviewing Skills for Investigators
Key steps in conducting thorough fraud
investigations.
Preserving evidence and maintaining
confidentiality.
Techniques for effective interviews in a fraud
investigation.
Techniques for gathering evidence
Handling challenging situations and responses.
6 Legal and Ethical Considerations Legal Aspects of Fraud Investigations, Ethical
Considerations
Collaboration with legal counsel, law enforcement
and other stakeholder
Appendix 2:
B.Coordinating Continuous Improvement Initiatives
Modul
e
Topic Subtopics More details
1 Understanding Coordination in
Improvement
Importance of Coordination in Continuous
Improvement, Overview of the Coordination
Process
Exploring how effective coordination contributes to
successful improvement initiatives.
Real-world examples of coordination challenges.
2 Identifying Areas for ImprovementProcess Mapping for Coordination,
Stakeholder Analysis
Techniques for visualizing the coordination process.
 Identifying inefficiencies and opportunities for
improvement.
Understanding the roles of different stakeholders in

4. Annul Internal Audit Department plan – Year 2024/2025
the coordination process.
Assessing their needs and expectations.
3 Root Cause Analysis for
Coordination Issues
Applying Root Cause Analysis to Coordination
Challenges, Common Coordination Pitfalls
Identifying root causes of coordination breakdowns
Group exercises for practical application.
4 Communication and Collaboration
Strategies
Effective Communication in Coordination,
Collaboration Tools and Techniques
Strategies for clear and efficient communication.
Overcoming communication barriers.
5 Change Management in
Coordination
Managing Change in Coordination Processes,
Training and Support for Coordination
Changes
Strategies for introducing and implementing changes.
Addressing resistance within the coordination team.
6 Continuous Improvement Culture in
Coordination
Introducing a Culture of Continuous
Improvement, Feedback and Reflection
Encouraging a mindset of ongoing improvement.