Introduction to Internal Auditing
Internal Auditing is one of the main pillars of good corporate governance. Internal auditing adds value through its assurance and consulting activities and covers different aspects of governance, risks and controls. This course will guide you through the principles and techniques of internal auditing to help you plan and perform internal audit work in line with the latest standards and best practice. The course is in english.Programm:
- Internal audit role and objectives: Definition, International Professional Practice Framework, Theoretical Background
- Internal audit approaches: Risk, control and governance, financial audit, operational audit, managerial audit, consulting
- Planning internal audit work: audit universe and risk-based audit plan
- Perform an audit: Planning of an engagement, preparation, gathering evidence, method and tool set (interviewing, working papers, sampling, testing)
- Relationships and communication: Audit report, stakeholder expectations, becoming a trusted advisor
This course is open to all.