Audit & Quality
Internal Audit
This five-day programme builds a practical foundation in internal audit for professionals who perform, manage, or rely on assurance work, covering the IIA standards, risk-based planning, engagement execution, control testing, data analytics, and reporting. Participants develop skills in audit programme design, findings development, and follow-up.
Introduction
Internal Audit Training Course builds a practical foundation in internal audit for professionals who perform, manage, or rely on assurance work. Participants work through the audit mandate and standards, risk-based planning, engagement execution, control testing, evidence and working papers, findings development, reporting, and follow-up as one connected discipline. The programme links the risks an organisation carries with the audit work designed to examine them. As a result, learners gain a repeatable, defensible audit method. Furthermore, the course strengthens professional judgement, evidence discipline, and reporting clarity.
Internal Audit Course Objectives
- Explain the purpose, scope, and standards of internal auditing.
- Apply the IIA International Standards and Code of Ethics.
- Build a risk-based internal audit plan and the audit universe.
- Apply COSO frameworks for internal control and enterprise risk management.
- Plan engagements with clear objectives, scope, and criteria.
- Design audit programmes, sampling plans, and working papers.
- Apply tests of controls and substantive testing techniques.
- Apply data analytics and CAAT to audit evidence.
- Write clear findings, root causes, and actionable recommendations.
- Apply reporting, follow-up, and quality assurance practices.
Course Methodology
- Interactive sessions built on internal audit case studies.
- Workshops on risk-based planning, audit programmes, and working papers.
- Group exercises on control testing, sampling, and finding development.
- Hands-on practice with audit programmes, CAAT tools, and risk registers.
- Simulation of an audit engagement and an exit meeting.
- Facilitator coaching and peer review on personal audit plans.
Who Should Take This Course
- Internal auditors, audit assistants, and audit supervisors.
- Audit managers and heads of internal audit.
- Compliance officers and risk management professionals.
- Finance and operations professionals supporting audit work.
- Quality assurance and internal control specialists.
- Consultants advising on internal audit and control frameworks.
Internal Audit Course Outlines
Internal Audit Foundations and Standards
- • Definition, purpose, and scope of internal auditing.
- • The IIA International Standards and Code of Ethics.
- • Independence, objectivity, and the audit charter.
- • The three lines model and assurance roles.
- • Types of audit: compliance, operational, financial, and IT.
- • Auditor competencies and professional scepticism.
- • Case discussion: an audit that lost its independence.
Risk-Based Audit Planning
- • Risk management concepts and risk appetite.
- • COSO ERM and the COSO internal control framework.
- • Risk assessment and building the audit universe.
- • Risk-based prioritisation and annual audit planning.
- • Engagement planning and audit objectives.
- • Resource allocation and audit scheduling.
- • Workshop: building a risk-based annual audit plan.
Audit Execution and Control Testing
- • Audit programmes and procedure design.
- • Evidence gathering, sufficiency, and reliability.
- • Sampling methods, statistical and judgemental.
- • Tests of controls and substantive testing.
- • Walkthroughs, observation, and inquiry techniques.
- • Working paper standards and documentation quality.
- • Exercise: designing an audit programme and testing controls.
Data Analytics, Fraud, and Compliance Auditing
- • Computer-assisted audit techniques (CAAT) and audit software.
- • Data analytics for full-population testing.
- • Duplicate payment, anomaly, and exception testing.
- • Compliance testing against laws, policies, and regulations.
- • Fraud red flags and fraud risk assessment.
- • Designing anti-fraud controls and detection routines.
- • Simulation: running an analytics test and reviewing red flags.
Reporting, Follow-Up, and Quality Assurance
- • Structuring findings: criteria, condition, cause, effect, and recommendation.
- • Root cause analysis and practical recommendations.
- • Report writing, rating, and communicating with management.
- • Exit meetings, management responses, and action plans.
- • Follow-up, issue tracking, and closure validation.
- • Quality assurance and improvement programme (QAIP) and external assessment.
- • Capstone: presenting an audit engagement and report.
Conclusion
By successfully completing Internal Audit, participants will gain a practical command of internal audit standards, risk-based planning, engagement execution, control testing, data analytics, fraud awareness, and audit reporting. They will acquire skills in audit programme design, risk assessment, findings development, and follow-up that strengthen assurance and governance. Gentex Training Center designs the programme to help professionals deliver internal audit work with confidence.
FAQs
— What is the "Internal Audit" course about?
It builds a practical foundation in internal audit for professionals who perform, manage, or rely on assurance work. The course spans internal audit foundations and standards, risk-based audit planning, audit execution and control testing, data analytics, fraud and compliance auditing, and reporting, follow-up and quality assurance.
— What are the key benefits of the "Internal Audit" course?
You gain a repeatable, defensible audit method that links the risks an organisation carries with the audit work designed to examine them. The course improves risk-based planning and control testing, strengthens evidence quality and analytics use, sharpens fraud and compliance awareness, and gives you reporting and follow-up discipline that raises audit credibility.
— What skills will I gain from the "Internal Audit" course?
You will develop four core skills: risk-based audit planning using COSO and the IIA standards, engagement execution with control testing and evidence evaluation, data analytics and compliance and fraud testing, and audit findings development with reporting, follow-up and quality assurance.
— What tools, methods, or standards are covered in the "Internal Audit" course?
The course covers the IIA International Standards for the Professional Practice of Internal Auditing and the Code of Ethics, the audit charter and independence and objectivity requirements, the three lines model, audit types across compliance, operational, financial and IT, risk management concepts and risk appetite, the COSO enterprise risk management and internal control frameworks, risk assessment and the audit universe, risk-based annual audit planning, engagement planning and audit objectives, audit programmes and procedure design, evidence sufficiency and reliability, statistical and judgemental sampling, tests of controls and substantive testing, walkthroughs, observation and inquiry, working paper standards, computer-assisted audit techniques (CAAT) and audit software, full-population data analytics, duplicate payment and anomaly and exception testing, compliance testing against laws, policies and regulations, fraud red flags and fraud risk assessment, anti-fraud control design, findings structured on criteria, condition, cause, effect and recommendation, root cause analysis, report writing and audit rating, exit meetings and management responses, follow-up and issue tracking and closure validation, and the quality assurance and improvement programme (QAIP) and external assessment.
— How is the "Internal Audit" course applied in real-world practice?
Participants apply it to real work such as building a risk-based annual audit plan, designing an audit programme for a process, testing controls and evaluating evidence, running analytics over full transaction populations, assessing fraud red flags, drafting findings with root causes and recommendations, and presenting an audit report at an exit meeting. The same methods support follow-up tracking and quality assurance reviews.
Scheduling in Progress | Training Arranged Around Your Needs
Our team can coordinate this program based on available dates and locations. Contact us to explore training options that best fit your needs.
Introduction
Internal Audit Training Course builds a practical foundation in internal audit for professionals who perform, manage, or rely on assurance work. Participants work through the audit mandate and standards, risk-based planning, engagement execution, control testing, evidence and working papers, findings development, reporting, and follow-up as one connected discipline. The programme links the risks an organisation carries with the audit work designed to examine them. As a result, learners gain a repeatable, defensible audit method. Furthermore, the course strengthens professional judgement, evidence discipline, and reporting clarity.
Internal Audit Course Objectives
- Explain the purpose, scope, and standards of internal auditing.
- Apply the IIA International Standards and Code of Ethics.
- Build a risk-based internal audit plan and the audit universe.
- Apply COSO frameworks for internal control and enterprise risk management.
- Plan engagements with clear objectives, scope, and criteria.
- Design audit programmes, sampling plans, and working papers.
- Apply tests of controls and substantive testing techniques.
- Apply data analytics and CAAT to audit evidence.
- Write clear findings, root causes, and actionable recommendations.
- Apply reporting, follow-up, and quality assurance practices.
Course Methodology
- Interactive sessions built on internal audit case studies.
- Workshops on risk-based planning, audit programmes, and working papers.
- Group exercises on control testing, sampling, and finding development.
- Hands-on practice with audit programmes, CAAT tools, and risk registers.
- Simulation of an audit engagement and an exit meeting.
- Facilitator coaching and peer review on personal audit plans.
Who Should Take This Course
- Internal auditors, audit assistants, and audit supervisors.
- Audit managers and heads of internal audit.
- Compliance officers and risk management professionals.
- Finance and operations professionals supporting audit work.
- Quality assurance and internal control specialists.
- Consultants advising on internal audit and control frameworks.
Internal Audit Course Outlines
Internal Audit Foundations and Standards
- • Definition, purpose, and scope of internal auditing.
- • The IIA International Standards and Code of Ethics.
- • Independence, objectivity, and the audit charter.
- • The three lines model and assurance roles.
- • Types of audit: compliance, operational, financial, and IT.
- • Auditor competencies and professional scepticism.
- • Case discussion: an audit that lost its independence.
Risk-Based Audit Planning
- • Risk management concepts and risk appetite.
- • COSO ERM and the COSO internal control framework.
- • Risk assessment and building the audit universe.
- • Risk-based prioritisation and annual audit planning.
- • Engagement planning and audit objectives.
- • Resource allocation and audit scheduling.
- • Workshop: building a risk-based annual audit plan.
Audit Execution and Control Testing
- • Audit programmes and procedure design.
- • Evidence gathering, sufficiency, and reliability.
- • Sampling methods, statistical and judgemental.
- • Tests of controls and substantive testing.
- • Walkthroughs, observation, and inquiry techniques.
- • Working paper standards and documentation quality.
- • Exercise: designing an audit programme and testing controls.
Data Analytics, Fraud, and Compliance Auditing
- • Computer-assisted audit techniques (CAAT) and audit software.
- • Data analytics for full-population testing.
- • Duplicate payment, anomaly, and exception testing.
- • Compliance testing against laws, policies, and regulations.
- • Fraud red flags and fraud risk assessment.
- • Designing anti-fraud controls and detection routines.
- • Simulation: running an analytics test and reviewing red flags.
Reporting, Follow-Up, and Quality Assurance
- • Structuring findings: criteria, condition, cause, effect, and recommendation.
- • Root cause analysis and practical recommendations.
- • Report writing, rating, and communicating with management.
- • Exit meetings, management responses, and action plans.
- • Follow-up, issue tracking, and closure validation.
- • Quality assurance and improvement programme (QAIP) and external assessment.
- • Capstone: presenting an audit engagement and report.
Conclusion
By successfully completing Internal Audit, participants will gain a practical command of internal audit standards, risk-based planning, engagement execution, control testing, data analytics, fraud awareness, and audit reporting. They will acquire skills in audit programme design, risk assessment, findings development, and follow-up that strengthen assurance and governance. Gentex Training Center designs the programme to help professionals deliver internal audit work with confidence.
FAQs
— What is the "Internal Audit" course about?
It builds a practical foundation in internal audit for professionals who perform, manage, or rely on assurance work. The course spans internal audit foundations and standards, risk-based audit planning, audit execution and control testing, data analytics, fraud and compliance auditing, and reporting, follow-up and quality assurance.
— What are the key benefits of the "Internal Audit" course?
You gain a repeatable, defensible audit method that links the risks an organisation carries with the audit work designed to examine them. The course improves risk-based planning and control testing, strengthens evidence quality and analytics use, sharpens fraud and compliance awareness, and gives you reporting and follow-up discipline that raises audit credibility.
— What skills will I gain from the "Internal Audit" course?
You will develop four core skills: risk-based audit planning using COSO and the IIA standards, engagement execution with control testing and evidence evaluation, data analytics and compliance and fraud testing, and audit findings development with reporting, follow-up and quality assurance.
— What tools, methods, or standards are covered in the "Internal Audit" course?
The course covers the IIA International Standards for the Professional Practice of Internal Auditing and the Code of Ethics, the audit charter and independence and objectivity requirements, the three lines model, audit types across compliance, operational, financial and IT, risk management concepts and risk appetite, the COSO enterprise risk management and internal control frameworks, risk assessment and the audit universe, risk-based annual audit planning, engagement planning and audit objectives, audit programmes and procedure design, evidence sufficiency and reliability, statistical and judgemental sampling, tests of controls and substantive testing, walkthroughs, observation and inquiry, working paper standards, computer-assisted audit techniques (CAAT) and audit software, full-population data analytics, duplicate payment and anomaly and exception testing, compliance testing against laws, policies and regulations, fraud red flags and fraud risk assessment, anti-fraud control design, findings structured on criteria, condition, cause, effect and recommendation, root cause analysis, report writing and audit rating, exit meetings and management responses, follow-up and issue tracking and closure validation, and the quality assurance and improvement programme (QAIP) and external assessment.
— How is the "Internal Audit" course applied in real-world practice?
Participants apply it to real work such as building a risk-based annual audit plan, designing an audit programme for a process, testing controls and evaluating evidence, running analytics over full transaction populations, assessing fraud red flags, drafting findings with root causes and recommendations, and presenting an audit report at an exit meeting. The same methods support follow-up tracking and quality assurance reviews.
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Our Partners in Learning include leading companies and organizations that trust Gentex Training Center for high-quality training courses and professional development programs. Together, we deliver impactful training programs that support skills growth, leadership development, and organizational excellence.
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