1.1 Demand for Auditing
1.2 Audit Profession (External, internal & forensic auditors)
1.3 Professional and Ethical considerations (MIA By LAW, ISSPIA and Code of ethics as a Forensic Auditors)
1.4 Fraud and error
1.5 Auditor’s responsibility in detecting fraud
1.6 Management’s responsibility in detecting fraud

2.1 Audit Planning, materiality and assessing the risk of material misstatement
2.2 Audit evidence and testing considerations
2.3 Audit Procedures and evidence evaluation
2.4 Related parties
2.6 Using the work of internal auditor
2.7 Reliance on the work of experts
2.8 Impact of outsourcing on an audit

3.1 Components of internal control (COSO Framework)
3.2 Types of internal controls (detective, preventative and corrective).
3.3 Internal control procedures in preventing fraud
3.4 Understanding and documenting the internal controls
3.5 Evaluation of internal controls
3.6 Assessing Control Risk
3.7 Tests of Controls

4.1 Management assertions and audit objectives
4.2 Audit sampling and other selective testing procedures
4.3 Audit of specific items (Receivables, Inventory, Payables and accruals and bank and cash)

5.1 Analytical Review
5.2 Going Concern Considerations
5.3 Review for subsequent Events, Contingencies and Commitments
5.4 Opening Balances and Comparatives Figures
5.5 Audit of Accounting Estimates
5.7 Management Representations

6.1 Effects of computerization on audit process
6.2 Internal controls in computerized system
6.3 Computer Assisted Audit Techniques (CAATs)
6.4 Certified Information System Auditor (CISA)

7.1 The form and content of unmodified auditor’s report
7.2 Key audit matters
7.3 Formulation an Audit Opinion on Statutory Accounts
7.4 Actions when an auditor’s report is modified
7.5 Communication with those charged with governance

8.1 Introduction to Forensic Audit
8.2 Fraud Prevention and Detection
8.3 Fraud investigation
8.4 Forensic tools and kits
8.5 Report Writing

9.1 Professional ethics
9.2 Fraud risk assessments
9.3 Social and Environmental audit
9.4 Transnational audit
9.5 Public Sector audit

A1 : Yes.