Boards, regulators, lenders and donors all want the same reassurance: that risks are being managed, controls work, and the numbers can be trusted. Internal audit provides that independent assurance, and good internal auditors are in demand across every sector.
This course gives you a practical, international grounding in internal auditing. It follows the structure of the Global Internal Audit Standards issued by the Institute of Internal Auditors (IIA), effective from January 2025, and widely used frameworks such as the COSO Internal Control – Integrated Framework and the IIA Three Lines Model. It is designed for new and developing internal auditors, finance and compliance staff moving into audit, audit committee members, managers who are audited, and anyone preparing for professional audit qualifications. The first lesson of each module covers the basics.
What you will learn
- What internal audit is, how it adds value, and how it is governed and kept independent
- How internal control works, using the COSO framework and the Three Lines Model
- How to plan risk-based audits, from the annual plan to the engagement work programme
- How to gather evidence, test controls, use sampling and data analytics, and document working papers
- How to write findings and reports, follow up actions, consider fraud, and maintain quality
How the course works
There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.
Important
This course explains internal audit principles and practice in its own words. It does not reproduce the text of the IIA Standards or COSO publications, which are copyrighted. Practitioners should read the official documents from the IIA and COSO, and follow any public sector or regulatory requirements that apply to them.
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