New Internal Auditor Onboarding – Part 1: Applying the IIA 2024 Global Internal Audit Standards (Foundations, Professional Practice & Conformance)
About Course
Welcome to the comprehensive preparation course for Part 1 of the Certified Implementing the IIA 2024 Standards: Foundations, Professional Practice, and Conformance. This course, Internal Audit Fundamentals, is meticulously designed to align with the latest test specifications provided by The Institute of Internal Auditors (IIA). Whether you are a budding auditor or an experienced professional seeking certification, this course establishes the essential groundwork required to excel in the field and pass the exam.
Over the course of four detailed sections, we will dissect the core competencies of internal auditing. We begin with the Foundations of Internal Auditing, exploring the purpose, authority, and charter of the audit function. We then move to Ethics and Professionalism, ensuring you understand the high standards of integrity, objectivity, and due care required. The course continues with a deep dive into Governance, Risk Management, and Control, the bread and butter of the profession, before concluding with a specialized section on Fraud Risks.
By the end of this course, you will have a robust understanding of the International Professional Practices Framework (IPPF), the ability to differentiate between assurance and advisory services, and the knowledge to apply risk and control concepts in real-world scenarios. Each lesson is crafted to cover specific exam syllabus points, ensuring no topic is left unexplored.
Course Content
Module 1: Core Principles and Foundations of Internal Audit
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The Role and Purpose of Internal Auditing
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Establishing Authority: The Board and CAE Responsibilities
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The Internal Audit Charter: Defining Authority and Scope
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Understanding Internal Audit Services: Assurance vs. Advisory
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Exploring Types of Assurance Engagements
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Exploring Types of Advisory Engagements
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Maintaining Independence and Objectivity: Avoiding Impairments
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Internal Audit’s Role in Organizational Risk Management
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Quiz: Core Principles of Internal Audit
Module 2: Ethics and Professional Conduct for Internal Auditors
Module 3: Understanding Governance, Risk Management, and Internal Control
Module 4: Detecting and Managing Fraud Risks
final exam
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