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Updated: Jul 30, 2026
Q & A: 287 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Internal Controls | 25% | - COSO Internal Control Framework - Internal audit and compliance - Designing and recommending controls |
| Topic 2: Strategic Risk | 25% | - Role of board and audit committees - Risks in strategy formulation - Reputational and governance risk |
| Topic 3: Cyber Risk | 25% | - Cyber risk reporting frameworks - Data protection and controls (ISO27001, NIST) - Cybersecurity threat types |
| Topic 4: Enterprise Risk | 25% | - Risk exposure, appetite and capacity - ERM frameworks (e.g., COSO, ISO 31000) - Risk registers and assurance mapping - Sources and types of risk |
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