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Fundamentals of Internal Auditing

Course Description

Print-friendly Course Description and Outline

If you are new to internal auditing and looking for a solid foundation as you enter the profession, this course is the perfect first step for you to become proficient in your new role. Think of it as your roadmap to understanding the fundamental concepts and knowledge you need to succeed in the world of internal audit.

During this course, you will learn about the professional standards, frameworks, and competencies you need to become competent in the profession, as well as the various career paths available to you as an internal auditor.

This eLearning course will also provide you with an essential understanding of the importance and value of internal audit within your organization.

Fundamentals – Pathways to Success

Fundamentals of Internal Auditing is the first in a sequence of recommended courses for new internal auditors.

Following this course, consider taking these recommended foundational courses:

Fundamentals of Risk-based Auditing
Fundamentals of IT Auditing

In-person classes are 2 day(s). For online courses, please click on the Details & Pricing link to review session times and dates.
Course Duration: 0.5 day(s)
CPEs Available: 4
Knowledge Level: Basic
Field of Study: Auditing
Advance Preparation: 
Delivery Method: eLearning (Group-Internet-Based); On-site Training (Group-Live)

Internal Auditing Defined

  • The Value Proposition
    • Assurance, Insight, and Objectivity
  • Internal Auditing vs. Accounting
  • The Nature and Scope of Modern Internal Audit Services
  • The IIA
    • Mission
    • Professional Guidance
    • Professional Certifications
  • Internal Audit Career Paths

Standards and Frameworks

  • The IPPF
    • Mandatory and Recommended Guidance
    • The International Standards for the Professional Practice of Internal Auditing (Standards)
    • Structure and Numbering System
    • IPPF Enhancements
  • COSO Internal Control–Integrated Framework
  • COSO Enterprise Risk Management (ERM) Framework
  • IT Control Frameworks

The Internal Audit Process

  • Introduction to the Engagement Process
    • Types of Internal Audit Engagements
    • Planning the Engagement
    • Performing the Engagement
    • Conducting Engagement Communications

Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

Contact us by calling +1-407-937-1388 or send an e-mail to

Details and pricing
September 30,
Details and pricing
December 20,