AUI3701_Study_Guide

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AUI3701/1/2019–2021

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,Contents
Study overview (v)
PART A: Planning an internal audit according to the International Professional
Practices Framework (IPPF) 1
TOPIC 1: International Professional Practices Framework (IPPF)
requirements pertaining to the planning of an internal
audit 3
LEARNING UNIT 1: Adhering to the IIA code of ethics when
planning an internal audit
engagement 6
LEARNING UNIT 2: International Standards for the
Professional Practice of Internal Auditing
(Standards) impacting on the planning of
an internal audit engagement 10
LEARNING UNIT 3: Other internal auditing guidance
impacting on the planning of an internal
audit 20
PART B: Significant factors impacting on the planning of an internal audit 23
TOPIC 2: Aspects of the business environment 25
LEARNING UNIT 4: Considering governance, risk
management and control in planning an
internal audit 26
LEARNING UNIT 5: Control risk self-assessment 34
TOPIC 3: Nature of the audit engagement 41
LEARNING UNIT 6: Types of internal audit engagements 42
LEARNING UNIT 7: The engagement planning process 45
TOPIC 4: Information technology considerations 49
LEARNING UNIT 8: Incorporating information technology in
the planning of an internal audit 50
PART C: Planning the internal audit engagement 55
TOPIC 5: Preliminary survey 57
LEARNING UNIT 9: Planning skills and techniques 58
LEARNING UNIT 10: Requirements for information/data
gathering 61
LEARNING UNIT 11: Techniques for information gathering
and analysis 64
TOPIC 6: Documenting business cycles and processes 103
LEARNING UNIT 12: Documenting business cycles and
processes 104
TOPIC 7: Determining the scope and objectives of the
engagement 107



AUI3701/1/2019–2021 (iii)

, CONTENTS



LEARNING UNIT 13: Determining the scope of the
engagement 108
LEARNING UNIT 14: Determining the engagement
objectives 109
PART D: Planning for effective communication and reporting during the internal
audit engagement 111
TOPIC 8: Communication techniques 113
LEARNING UNIT 15: Communication techniques 114
LEARNING UNIT 16: Reporting required in the planning phase
of the internal audit 128




(iv)