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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.
By the end of the course, the learner will be able to:
Estimated Course Duration:
- 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
78 minutes (0 CPE)
Field of Study: