Module 1: IIA Standards & Global Internal Audit Guidance (2024)
9 Items
Understand the modern internal audit profession, its mandate, governance and quality requirements, anchored in the 2024 Global Internal Audit Standards.
Move from checklist auditing to strategic, risk-driven auditing: ERM fundamentals, building a risk universe, prioritisation, and developing risk-based audit plans.
Module 4: Control Testing Techniques & Audit Evidence
10 Items
Perform testing that produces credible and defensible findings: evidence standards, sampling, walkthroughs, compliance and substantive testing, data analytics and continuous auditing.
