How to Perform an Internal Audit

What you need to know to perform internal audit engagements

Created by: Adrian Resag, QIAL, CMIIA, CIA, CISA, CRMA, CFSA, GRCP, CIMA Adv Dip MA
Founder of the Risk Governance Institute

What Will I Learn?

• Learn how to perform internal audit engagements.
• Know the workflow of internal audit engagements.
• Be able to plan audits and determine their scope and objectives.
• Know audit techniques for gathering information.
• Be able to create process maps, working papers and risk-control matrices.
• Be able to use statistical and non-statistical sampling methods and analytical tests.
• Know about the persuasiveness of information and about different types of evidence.
• Know about engagement supervision and performance appraisals for internal audits.
• Know how to write internal audit reports and communicate engagement results.
• Know about the acceptance of risks and the monitoring of progress.

Requirements

• No prerequisite knowledge expected.

Target audience

• Beginner or experienced internal auditors
• People working in control functions, such risk management, internal control, compliance or information security.
• People who want to move to internal audit or assessment disciplines.
• Anyone working with internal auditors or undergoing an internal audit.