Introduction to the Internal Audit Profession (KLplus CPE Course)

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The Fundamentals of Internal Auditing

This basic-level course explains the general purpose, role and skills required of an internal auditor. The course explains the steps in an internal audit and the role of information technology in the audit process, as well as the roles of the audit committee and the benefits of internal audit functions to the audit committee.

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Learning Objectives:

Upon completion of this course, you will be able to:

  • Identify the roles of the internal auditor
  • Identify the phases and corresponding activities of an internal audit review
  • Identify ways that information technology (IT) relates to the audit process
  • Identify the roles of the audit committee and the relationship with internal audit
  • Recall the IIA's definition of internal audit
  • Identify requirements and guidance provided by the IIA's Professional Practices Framework

Estimated Course Duration: 78 minutes (1.5 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the final exam.

Delivery Method: Online Self-Study

Field of Study: Auditing

Program Level: Basic

Advance Preparation/Prerequisites: None


Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].



Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: