Certified Internal Auditor (CIA) Training

The Certified Internal Auditor Course provides a comprehensive introduction to internal audit principles, practices, and responsibilities. It is designed for professionals who support governance, risk management, and internal control systems. This course covers audit strategy, reporting, risk integration, and control frameworks to help participants contribute to effective assurance activities.

Key Topics Covered 

• Audit Foundations: Understand the role and process of internal auditing in modern organisations 

• Strategic Planning: Learn to design audit strategies aligned with risk and organisational goals 

• Risk Management: Explore how internal audits contribute to identifying and managing risk 

• Control Frameworks: Study COSO, CoCo, and integrated models to strengthen controls 

• Quality in Auditing: Understand how to maintain and improve the quality of audit activities

Course Benefits 

• Understand Internal Auditing Clearly: Build a strong foundation in audit roles, responsibilities, and methodologies 

• Improve Risk Awareness: Support enterprise-wide risk identification and control implementation 

• Strengthen Controls: Learn how to apply internal control frameworks and mechanisms to improve governance 

• Boost Audit Quality: Contribute to audit improvements through professional scepticism and structured review 

• Enhance Career Opportunities: Gain highly transferable skills relevant to compliance, assurance, and control functions

This course is ideal for professionals working in audit, risk, or governance roles, or those aiming to enter the internal audit field. Suitable roles include: 

• Internal Auditors and Audit Assistants 

• Compliance Officers 

• Risk and Governance Professionals 

• Financial Controllers 

• Operations and Process Managers 

• Consultants and Advisory Professionals 

• Quality Assurance and Control Specialists 

Module 1: Introduction to Internal Auditing

• Who is an Internal Auditor?
• Importance of Internal Audits
• Working of Internal Auditor
• Types of Internal Audits
• Internal Vs External Audit
• Internal Audit Process
• 5Cs of Internal Audit Reports

Module 2: Audit Approach

• Systems Approach
• Control Risk Self-Assessment (CRSA)
• Facilitation Skills
• Integrating Self-Assessment and Audit
• Fraud Investigations
• Information Systems Auditing
• Consulting Approach
• Compliance
• ‘Right’ Structure

Module 3: Setting an Audit Strategy

• Risk-Based Strategic Planning
• Resourcing the Strategy
• Managing Performance
• Dealing with Typical Problems
• Audit Manual
• Delegating Audit Work
• Audit Information Systems
• Outsourcing Approach
• Audit Planning Process

Module 4: Managing Risk

• What is Risk?
• Risk Challenge
• Risk Management and Residual Risk
• Mitigation Through Controls
• Risk Registers and Appetites
• Risk Policy
• Enterprise-Wide Risk Management
• Control Self-Assessment
• Embedded Risk Management
• Internal Audit Role in Risk Management

Module 5: Internal Controls

• Why Controls?
• Control Framework—COSO and CoCo
• Control Models
• Links to Risk Management
• Control Mechanisms
• Importance of Procedures
• Integrating Controls
• Fallacy of Perfection

Module 6: Improving and Maintaining Audit Quality

• What is Audit Quality?
• Why Audit Quality is Important?
• Professional Scepticism
• Initiatives to Improve Audit Quality
• Reviewing an Audit Firm's Staff Structure

By the end of the course, you will be able to:

• Explain the function and scope of internal audits
• Apply various audit approaches including CRSA and consulting models
• Set a risk-based audit strategy and delegate audit tasks effectively
• Identify and assess risk management practices across the organisation
• Evaluate internal controls using recognised frameworks and integrate them into business processes