Got it! Here’s the refined version with only the numbered section titles and their first sentences:

Section A: Foundations of Internal Auditing (35%)

1. Describe the Purpose of Internal Auditing according to the Global Internal Audit Standards
2. Explain the internal audit mandate and responsibilities of the board and chief audit executive
3. Recognise the requirements of an internal audit charter
4. Interpret the differences between assurance services and advisory services provided by the internal audit function
5. Describe the types of assurance services performed by the internal audit function
6. Describe the types of advisory services performed by the internal audit function
7. Identify situations where the independence of the internal audit function may be impaired
8. Recognise the internal audit function's role in the organisation's risk management process

Section B: Ethics and Professionalism (20%)

1. Demonstrate integrity
2. Assess whether an individual internal auditor has any impairments to objectivity
3. Analyse policies that promote objectivity and potential options to mitigate impairments
4. Apply the knowledge, skills, and competencies required (whether developed or procured) to fulfil the responsibilities of the internal audit function
5. Demonstrate due professional care
6. Maintain confidentiality and use information appropriately during engagements

Section C: Governance, Risk Management, and Control (30%)

1. Describe the concept of organisational governance
2. Recognise the impact of organisational culture on the overall control environment and individual engagement risks and controls
3. Recognise ethical and compliance-related issues
4. Interpret fundamental concepts of risk type
5. Interpret fundamental concepts of the risk management process
6. Describe risk management within organisational processes and functions
7. Interpret internal control concepts and types of controls
8. Recognise the importance of the design, effectiveness, and efficiency of internal controls (financial and non-financial)

Section D: Fraud Risks (15%)