Course · Internal audit

Internal Audit Fundamentals

A practical introduction to the fundamentals of internal auditing, with a syllabus aligned to the CIA Part 1 exam (Internal Audit Fundamentals).

This course is currently delivered in Spanish. An English version is not yet available.

Course overview

Internal Audit Fundamentals is a 4-day, live online, instructor-led course built for people starting out in the profession. It follows the same four domains as the CIA Part 1 exam syllabus (Foundations of Internal Auditing, Ethics and Professionalism, Governance/Risk Management/Control, and Fraud Risks), combining the IIA's Global Internal Audit Standards with practical examples and exercises. It is an independent prep course, not an official IIA training: the goal is to give you a solid, practical foundation, whether as a professional starting point or as a primer before deeper CIA Part 1 exam preparation.

What you'll learn

• Explain the purpose, mandate, charter and governance of the internal audit function under the Global Internal Audit Standards.
• Apply core ethics and professionalism principles: integrity, objectivity, due professional care and confidentiality.
• Analyze governance, risk management and internal control concepts and frameworks used across organizations.
• Identify fraud risk indicators and describe internal audit's role in fraud risk management and investigations.
• Build a working vocabulary aligned with the CIA Part 1 exam domains.

Who this course is for

• People starting out in internal audit, with little or no prior experience.
• Professionals preparing for the CIA Part 1 exam who want a structured primer before deeper exam prep.
• Risk, compliance, finance and operations professionals who work alongside internal audit and want to understand its fundamentals.
• Anyone considering a career move into internal audit.

Curriculum

The curriculum is organized around the 4 CIA Part 1 exam domains, with their official exam weightings.

1. 1

   Foundations of Internal Auditing (35%)

   The internal audit function's role, mandate and authority under the Global Internal Audit Standards; the internal audit charter; assurance versus advisory services; and factors that can impair independence, including the Three Lines Model.

2. 2

   Ethics and Professionalism (20%)

   Integrity and objectivity; conflicts of interest and other impairments to objectivity; due professional care and professional skepticism; confidentiality of information; and core competencies such as communication, critical thinking and research.

3. 3

   Governance, Risk Management and Control (30%)

   Organizational governance and culture; risk types (strategic, operational, financial, compliance, reputational and sustainability); the risk management process, risk appetite and tolerance; and internal control concepts and frameworks.

4. 4

   Fraud Risks (15%)

   The fraud triangle and common fraud schemes; assessing fraud risk during engagement planning; controls to prevent and detect fraud; and internal audit's role in fraud investigations.

Instructor

Course preview

Flip through a preview of the course material right here.

Requirements

• No prior internal audit experience required — the course is designed for beginners.
• Comfortable following course sessions and materials in Spanish, the language of instruction.
• A computer with an internet connection. Sessions run on Microsoft Teams or Zoom (stated when your booking is confirmed); you don't need an account of your own.
• Sessions are recorded so course participants can watch them again. You can take part without camera or microphone and ask your questions in the chat (details in the privacy policy).