Fundamentals of Internal Auditing
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Program Professional Framework
Fundamentals of Internal Auditing
Program Overview
New internal auditors need a clear foundation before they can add value. «Fundamentals of Internal Auditing» explains the purpose and mandate of internal audit, the IIA Global Internal Audit Standards, independence and objectivity, the Three Lines Model, governance, risk management and control concepts, and the basic stages of an assurance engagement from planning to follow-up. It also clarifies how internal audit differs from external audit, compliance and inspection roles in GCC government and corporate settings, and how audit committees oversee the function.
Learning Outcomes
- ✓Explain the purpose, mandate and charter of internal audit and its reporting lines.
- ✓Describe the structure and key requirements of the IIA Global Internal Audit Standards.
- ✓Apply the Three Lines Model to clarify roles of management, risk functions and internal audit.
- ✓Identify key risks and controls in a simple business process.
- ✓Outline the stages of an assurance engagement from planning to follow-up.
- ✓Distinguish assurance from advisory work and recognise threats to independence and objectivity.
Target Audience
- Newly appointed internal auditors
- Audit assistants and trainee auditors
- Compliance, risk and quality officers
- Managers interacting with internal audit
Detailed Program Modules
01Internal Audit Purpose and Mandate
- Definition and value of internal auditing
- Audit charter and reporting lines
- Internal versus external audit and inspection
02Professional Standards and Ethics
- Structure of the IIA Global Internal Audit Standards
- Integrity, objectivity and confidentiality
- Independence and conflicts of interest
03Governance, Risk and Control Concepts
- Corporate governance and the audit committee
- The Three Lines Model
- Risk management and COSO internal control basics
04The Assurance Engagement
- Planning and preliminary survey
- Fieldwork and evidence
- Working papers and supervision
05Reporting and Follow-Up
- Audit observations and ratings
- Management action plans
- Monitoring and follow-up of actions
06Advisory Work and Audit Quality
- Advisory engagements and their limits
- Quality assurance and improvement programme
- Career development in internal audit
Training Methodology
Applied Project & Assessment
Applied Project
Participants draft an internal audit charter outline for their organisation and a risk and control summary for one simple process, with a one-page engagement plan describing objectives, scope and planned procedures.
Assessment
Short diagnostic at the start, practical tasks linked to each learning outcome, and evaluation of the applied project against published criteria.