Internal Audit Fundamentals
A practical professional programme focused on internal audit fundamentals, designed to strengthen financial capability, analytical judgement and organisational performance.
- Type
- Professional
- Level
- Intermediate
- Duration
- 5 days
- Delivery
- In person, Live online, In-house
- Languages
- English, Arabic
Internal Audit Fundamentals provides a structured introduction to the purpose, principles and practical activities of internal auditing.
The programme examines internal audit's role in governance, risk management and control and introduces participants to audit planning, evidence gathering, testing, documentation, findings and reporting.
Participants develop a practical understanding of how internal auditors provide independent assurance and constructive insight while maintaining professional objectivity.
Objectives
Understand the purpose and role of internal audit.
Explain the relationship between governance, risk and control.
Develop basic audit planning and evidence-gathering skills.
Apply structured approaches to audit testing and documentation.
Prepare clear audit findings and recommendations.
Learning outcomes
Explain the responsibilities and principles of internal auditing.
Identify key risks and controls within an auditable process.
Develop basic audit objectives and procedures.
Collect and document sufficient audit evidence.
Communicate audit findings clearly and constructively.
Who it is for
Junior internal auditors.
Professionals moving into internal audit roles.
Risk and control professionals.
Finance professionals supporting audit activities.
Managers seeking a practical understanding of internal audit.
Programme modules
1. Internal Audit Foundations
Purpose of internal audit
Assurance and advisory roles
Independence and objectivity
Professional responsibilities
2. Governance, Risk and Control
Governance structures
Risk management
Internal controls
Audit contribution to assurance
3. Audit Planning
Audit objectives
Scope definition
Understanding the process
Planning audit procedures
4. Audit Evidence and Testing
Evidence types
Sampling concepts
Control testing
Substantive testing
5. Audit Documentation
Working papers
Evidence trails
Documentation quality
Review requirements
6. Findings and Reporting
Developing audit findings
Root causes and impacts
Recommendations
Audit report structure
Methodology
The programme combines internal-audit frameworks, process scenarios, control-analysis exercises and practical working-paper activities. Participants practise planning and conducting selected elements of an internal audit engagement.
Assessment
Assessment includes risk-and-control exercises, audit-procedure tasks and a final applied case requiring participants to develop findings and recommendations from audit evidence.
Certificate
Certificate of Completion
For your organisation
This programme can be delivered for a single organisation, team or institution, and adapted to your context, participants and objectives.
Organisational delivery is scoped and priced individually, and is not booked from this page.
Upcoming sessions
No dates are scheduled at present.
Institutional needs addressed
Related expertise
Related capabilities
Training & Professional Development
Structured professional learning that develops practical, role-relevant knowledge and capability.
Consulting & Advisory
Structured advisory support for strategy, governance, performance, transformation and organisational decision-making.