Part 1 – Section C.2 Internal auditing

CMA1.C2.a. define the internal audit function and identify its functions

CMA1.C2.b. demonstrate an understanding of the scope of internal auditing

CMA1.C2.c. identify incidents that internal auditors should report to management or the Board of Directors

CMA1.C2.d. define a compliance audit and identify its objectives

CMA1.C2.e. define an operational audit and identify its objectives